I wonder if anyone can help me. My dad sadly passed away last year and as the estate's administrator I need to fill in his final self assessment for the tax year 22-23 as he was self employed. The issue I have is my dad made a lump sum contribution to his personal pension towards the end of April 22 of £50,000 net £62,500 gross with the intention of utilising his annual allowance for the 22-23 tax year and carrying forward some of the unused allowance from the previous tax year. My concern is around the annual allowance charge as he passed away only 6 months into the tax year with profits of around £40,000. My question is whether the annual allowance charge applies and if so will the estate need to pay back some of the tax relief?