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  • Salary Sacrifice pension contribution above Annual Allowance utilising carry forward

    My contribution to my employer's pension scheme is made via salary sacrifice. I have unused Annual Allowance from the last three tax years which I want to carry forward to the current tax year. I am proposing to increase my salary sacrifice contribution in the current tax year, with the result that the total pension contribution will be above the Annual Allowance (£60,000 for 2024/5) and so will utilise some of the carry forward allowances. As the full amount of the pension contribution in 2024/5 (say £80,000) is paid by my employer, I understand that there is nothing to enter on my 2024/5 self-assessment. What is the correct way of me notifying the HMRC that my total pension contribution of £80,000 in 2024/5 is utilisng carry forward allowance? (So as to avoid paying an ‘annual allowance charge’ for exceeding the Annual Allowance).