Pension Contributons against Previous Years' Allowance

Dunmore

Hi 
I was hoping that someone could help me with this query.  In previous years I have claimed additional tax relief on my pension contributions.  This year I was not working between July and November and will not reach the 40% tax bracket.   I also paused my AVCs and put the money aside but now I am working again I want to pay them into my pension. c.£3.5k.  If I pay them this year I will not be able to claim additional tax relief for this year as I haven't paid it, but I understand I may be able to claim against previous years (3 max).  Is this correct and how would I do this?  I have looked on the SA forms and I couldn't immediately see a section that would cover this.  Any help would be appreciated
Thanks

Dazed_and_C0nfused

No, you have misunderstood.

You can only ever claim tax relief for the tax year the pension contribution was made in.

Carry forward allows some people to contribute more in the current tax year but tax relief is always based on the current tax year position, not what happened in previous tax years.

How much do you expect to earn in the current tax year?

Dunmore

Dazed_and_C0nfused said:

No, you have misunderstood.

You can only ever claim tax relief for the tax year the pension contribution was made in.

Carry forward allows some people to contribute more in the current tax year but tax relief is always based on the current tax year position, not what happened in previous tax years.

How much do you expect to earn in the current tax year?

Ok.  Thank you.  So the carry forward is related to the maximum that can be paid into a pension in any one year.   Current year c.44k, but aound £80k salary for 2021/22, so I assume I should just hold off and make the contribution in April 2021.

Albermarle

o the carry forward is related to the maximum that can be paid into a pension in any one year.  

Yes correct and be aware that the £40K annual allowance includes your contributions + any tax relief paid directly into the pension + employer contributions. 

So for example if the amount paid into the pension was £30K last tax year : £25K the year before and £20K the pension before that , then  £85K could be added this year .

 Although separately your own contributions are limited by how much you earn , as already explained.