Using up previous years pension allowances

[northernladuk]

Do you not have an accountant?

[Protagoras]

Generally, where total pension contributions <= (annual allowance + carry forward allowance) it is my understanding that there is no requirement to notify anyone.

The content at this link states that

""
The amount of the excess above the available annual allowance needs to be recorded on SA101, the additional information sheet of the self-assessment tax return for the tax year concerned. Any amount of the charge being paid by a pension scheme is also required.

If there are multiple schemes paying parts of the charge, the breakdown should be entered in the 'Any other information' box in the main self-assessment return (SA100).
""

Are you definitely not able to access the deferred member's exemption from the DB pension input amount?

Best check with your accountant!

PS: I have a deferred DB pension and the annual statement specifies 'pension input amount - nil".

[Aeia]

New to contracting and never had to do a self assessment return before and was wondering if I have to do one to declare the following.

Last year (22-23) it looks like I will have gone over the £40k max pension contributions as I contributed a lump sum to which tax relief has been applied and this has taken me over the 40k
This year I have contributed the max and now stopped but now after looking things up I have to also take into account any increase in benefits from a defined benefit scheme (in my case the civil service pension, which I've now asked for as the portal doesn't tell me!)

My 21-22 contributions were low so I can use this as carry forwards..

Do you have to inform HMRC regarding the calculations? They have a calculator on their website but nothing that clear on what you have to do? Should I just be filling in a self assessment for 22/23 and then 23/24? So far I haven't had to do one as my tax was simple PAYE with nothing earned outside of employment. This year I'm pretty sure I'll have to do one as interest on my savings outside an ISA will need to be taxed due to the higher interest rates taking me over the £1k allowance.

Andrea