Check how much you can contribute to pensions this year without a tax charge
Someone with threshold income of £220,000 and adjusted income of £280,000:
| Adjusted income | £280,000.00 |
| Amount above £260,000 threshold | £20,000.00 |
| Reduction (£1 per £2 over threshold) | −£10,000.00 |
| Tapered Annual Allowance | £50,000.00 |
The standard Annual Allowance is £60,000, covering all pension contributions made by you, your employer, and any third parties across all your pension schemes combined.
You face an Annual Allowance tax charge on the excess, taxed at your marginal Income Tax rate. This must be reported through Self Assessment, though your pension scheme may agree to pay it on your behalf ("scheme pays") in exchange for reduced future benefits.
High earners with threshold income over £200,000 and adjusted income over £260,000. The allowance reduces by £1 for every £2 of adjusted income above £260,000, down to a floor of £10,000.
Yes — you can use unused Annual Allowance from the previous 3 tax years, using the earliest year first. You must have been a member of a registered pension scheme in each year you carry forward from.
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Results are estimates based on 2026/27 HMRC and DWP rates and are intended as a guide only. They do not constitute financial, tax, or employment law advice. Always verify with HMRC, ACAS, or a qualified adviser for your specific circumstances.