Salary sacrifice workplace pension and sipp

lucyandthomas

Hi

If 40k is paid into workplace pension via salary sacrifice (so, zero personal contribution) and taxable pay received after sacrifice is 65k, could any personal contributions be put into sipp, or is the 40k annual allowance already used up? No carry forward available.

Thanks

NoMore

Annual Allowance is against all contributions to  pensions, so for this tax year, with no carry forward available, the workplace contributions would have used up your AA.

Next tax year (from April 6 2023) it will be 60k for the AA

lucyandthomas

Many thanks 

MX5huggy

And to offer the complete opposite you can use up to 3 previous years unused AA if you have any. 

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

OK I’ve read NoMore’s answer the other way now. They are say if you have no carry forward, not that you can’t carry forward. 

lucyandthomas

Thanks all