James Hawkins

Hi. Exceptionally (inadvertently), I was paid 2 years bonus during TY 23-24 and my company diverted 180000 gross to my workplace pension fund (operated by NEST) which has been running for >4 years. My normal net contributions (personal and employer) are paid in with the standard 20% tax relief applied and I have previously claimed by my higher rate charge. My annual salary has grown to £144k over the past 5 years. I am aware that I exceeded my annual allowance for TY 23-24 and wish to carry forward unused allowance from the previous 3 years but not sure how to declare any remaining taxable amount in my self-assessment noting that the exceptional amount was paid in gross and not net! Please advise