This calculator supports UK/US assumptions only. Choose the applicable market in the calculator or its named UK/US tool. Israeli rules are not implemented.
Map 2026/27 headroom using your pension input, income and verified carry-forward history. Annual allowance headroom is separate from personal tax-relief eligibility.
Use full-year HMRC threshold and adjusted income, including any proposed funding. These are different measures; this tool does not derive them from salary.
Enter total pension input across all schemes: employee and employer payments plus provider tax relief for defined contribution, or the official pension input amount for defined benefit. Expand every year to check its income and history.
Membership is required in each origin year. Gaps, overseas arrangements and MPAA cases need a separate calculation. Prior carry used means allowance from that origin year consumed in a later year before 2026/27.
Check eligibility and records before an estimate is shown.
Confirm the complete records, including earlier use of carry. Unknown prior use can overstate the amount remaining.
Current-year allowance is used first, then 2023/24, 2024/25 and 2025/26 carry in that order. The table deducts verified earlier carry use and current-year pension input. Any remaining 2023/24 carry expires after 5 April 2027.
This is annual allowance headroom, not a personal tax-relief limit. Personal relief generally depends on current-year relevant UK earnings; eligible UK residents under 75 may receive relief at source on up to £3,600 gross without earnings. Employer payments are separate. Relief amount, tax charge, age and residence eligibility are not calculated.
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Unused allowance from 2023/24, 2024/25 and 2025/26 can be eligible. Each standard allowance is £60,000, but taper, membership and prior use can reduce it. Use the 2026/27 allowance first, followed by the oldest eligible carry. £240,000 is the four-year theoretical total only when every full allowance is available and nothing has been consumed.
For each of these years, taper requires threshold income above £200,000 and adjusted income above £260,000. Threshold income of £200,000 or less prevents taper even with high adjusted income. Use the HMRC definitions and full-year figures; salary alone is insufficient.
Deduct allowance already consumed from its origin year before calculating what remains. Historical allocation may depend on years outside this four-year window, so this tool requires verified origin-year usage. MPAA cases are withheld: prior carry cannot increase the money purchase limit.
No. Annual allowance tests total pension input, including employer funding. Personal tax relief has a separate current-year earnings and eligibility test; earnings themselves cannot be carried forward. A personal contribution, employer contribution and defined-benefit input can have different relief treatment.