Carry Forward Query

CarInsScams

Husband is 53. He earns 140k ish. Last year (with employer's contribution) he had 50k paid into his Aviva DC pension. This year to keep under 100k he needs his and employers contribution to be approx 63k. This would use 3k carry forward from 24/25.
He also has a small deferred DB pension worth 8k pa at 60 which increases at RPI capped at 5%. I have a couple of questions if anyone can help.

Does the annual increase in the DB pension count towards the annual allowance? 

Do we need to let anyone know about use of carry forward (HMRC? Aviva?)

Thanks

DRS1

On question 1 I think the answer is no but you may want to check with the DB scheme administrators - ask them about pension input amounts for 24/5.

On question 2 I would have thought the answer was yes but HMRC do say this

"Unused annual allowance carry forward

You can carry forward any annual allowance you did not use in the previous 3 tax years automatically.

You do not need to make any claim to HMRC to carry forward unused annual allowance and you do not need to show this on your tax return if your unused annual allowance means that an annual allowance charge is not due.

You do need to have been a member of a registered pension scheme during each of the carry forward years.

There’s a strict order in which you use up your annual allowance. You use the annual allowance in the current tax year first. You then use your unused annual allowance from the previous 3 tax years, using the earliest tax year first."

Also note what they say about the years from which you carry forward - you use up the 25/6 allowance and then you need to go back to the first of the three previous years not just to last year 24/5 (unless of course the first two years are not available for some reason like he wasn't in a pension scheme then or he has used up all the annual allowance for those years)

In case it helps the quote came from this document
HS345 Pension savings — tax charges (2025) - GOV.UK

DT2001

I used carry forward (utilised all 3 previous years) some time ago and did not have to advise HMRC and wasn’t asked any questions by them or the pension provider. I just kept details of the calculations.