personal pension contribution - previous years?

sairy.gamp

I know you can fund your personal pension up to your annual earnings (up to £40K allowance) for 20% tax relief, but was wondering if you had not fully done this in a previous tax year (e.g. earned £30k but only contributed £5k to pension - say 2016/17) whether these unused earnings could be rolled forward into the current tax year 2019/20?
If so, how is it done? Via tax return or separate form?
Tried in vain to speak to a living person at HMRC without luck of course.
Thanks in advance.

BoGoF

Are you earnings for 19/20 going to be over £40k - if not, carry foward will not benefit you.

If yes, see this link

https://www.gov.uk/guidance/check-if-you-have-unused-annual-allowances-on-your-pension-savings

sairy.gamp

BoGoF wrote: »

Are you earnings for 19/20 going to be over £40k - if not, carry foward will not benefit you.

If yes, see this link


No less than £40k. I really meant, could the hypothetical 2016/17 £25k not paid into the pension be added to say the £20k earnings/contribution i wish to pay in this year. Thereby utilising 'wasted' earnings from a previous year to get the relief on tax.
eg. 2019/20 earnings = £20k, intended contribution (inc. relief) £20K + £25K from 2016/17 =£45K 2019/20 contribution.

BoGoF

No, your maximum for the year is the lower of your relevant earnings and the £40k annual allowance.

Unused annual allowance can only be utilised if you earn over £40K. If you earned £65k this year you could do as suggested - use this years £40k and utilise £25k unused from 18/19 to pay £65k.

No matter your circumstances the maximum you can pay in any year is your earnings for the year.

sairy.gamp

Thanks, that is what i suspected would be the case.
It is a shame you cant subsequently make up your contributions in a year when you 'under paid' to what your maximum earnings were that year'. In my case i could not afford to fully fund to my earnings max. in 2016/17 but have since been 'raiding' my savings in order to beef up my pension. The 20% tax relief is better than rates im getting on deposit!
It would have been nice to have been able to 're-visit' the 2016/17 year in this regard.