Pension carry forward - do I qualify through a former employer's scheme?

[7specialgems]

I want to open a SIPP and transfer circa £50k that has been accumulating in the company's warchest for several years.

Howver I understand that I may only pay £40k per year.

I am still in a couple of employer salary sacrifice pensions from way back in my permie days (no contributions since I left those jobs) - do these qualify me for the Carry Forward rule so I can pay more than £40k?

Pension carry forward rules let you make contributions above your annual allowance. If you paid in less than your annual allowance in any of the past three tax years you can carry forward the unused allowance, as long as you had a SIPP or other pension in place for each of the three years and your total contributions don’t exceed your current earnings.

SIPP Allowance, SIPP Maximum Contribution Limit, HMRC Investment Rules

[Alchemy Accountancy]

You simply need to be a member of a pension scheme for the year that you wish to utilise the allowances - it does not need to be the scheme that you are contributing to. Therefore, being a member of an old employers scheme should be enough to do what you are trying to achieve.