Carry forward pension contributions from previous years

Gbee50

Hello,
I would like to know if I am able to reclaim some of the higher rate tax I've paid during the past few years.
For the 2026/27 tax year, I have been unemployed thus far and therefore have made no tax payments. All my DC pensions are now in a single SIPP.

For the 2025/26 tax year, I earnt a gross salary of £70k. I made 5% monthly DC pension contributions via salary sacrifice. My employer matched my 5% contributions. I made no more additional pension contributions (salary sacrifice or otherwise) during this tax year.

For the 2024/25 tax year, I earnt a gross salary of £65k. I made 5% monthly DC pension contributions via salary sacrifice. My employer matched my 5% contributions. I made no more additional pension contributions (salary sacrifice or otherwise) during this tax year.

For the 2023/24 tax year, I earnt a gross salary of £60k. I made 5% monthly DC pension contributions via salary sacrifice. My employer matched my 5% contributions. I made no more additional pension contributions (salary sacrifice or otherwise) during this tax year.

Due to be a higher rate tax payer, I only had the £500 personal saving allowance for each of the stated tax years.

I understand there is the option to carry forward pension contributions from the previous three tax years, but I don't understand what this actually allows.

I'm kicking myself for not making additional salary sacrifice contributions to bring me under the higher tax rate for the 2023/24 (should've salary sacrificed £10k less the 5% salary sacrifice I did make), 2024/25 (should've salary sacrificed £15k less the 5% salary sacrifice I did make), and 2025/26 (should've salary sacrificed £20k less the 5% salary sacrifice I did make).

What I would like to do is make the needed additional DC contributions to bring my under the higher tax rate for the past three years. I accept the personal savings allowance of £500 will remain.
I understand if I make a SIPP contribution 20% tax relief is automatically refunded. How d0 I get the additional 20% for the higher rate tax?
Can I advise HMRC that I would to make £10k, £15k, and £20k against the 2025/26, 2024/25, and 2023/24 years which then should warrant the 40% tax refund as it will result in each year me being under the higher tax rate.
Best Regards, Gary

DRS1

Too late now.

NoMore

That's not how it works, you only get tax relief based on your earnings in the year that the contribution was made. You can't make a contribution this year and then claim tax back on it because last year you were a higher rate tax payer.

You are getting confused about carry forward of unused Annual Allowance, which is nothing to do with tax relief. That merely allows you to exceed the AA of 60k per year, but if you want to claim tax relief, you still only get it based on your current year's earnings. Very easy to have a large AA after carry forward but not enough earnings to really take advantage of it.

Good news, this year, as a non-tax payer, you can contribute £2880 and get £720 tax relief, despite not paying any income tax.

Isthisforreal99

Unfortunately, what you would like to do isn't possible. You only ever get the tax relief in the year you pay the contribution.

If you were to remain unemployed for the rest of the tax year the max you can pay, and get any tax relief, would be £2,880 with £720 tax relief added.

Grumpy_chap

Your contributions this year are limited to earned income this year.

If your earnings are high enough that you can use carry forward, the result would be to impact this year's tax liability, if appropriate. You can not use carry forward until this year's AA has been used first. Impact on tax liability this year depends on contribution method.

All of that is currently moot as you don't have earned income.

Any carry forward used will not change tax liability for past years.