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For UK tax year 2026/27, estimate your tapered Annual Allowance and compare pension input with unused allowance entered from scheme records.
Remaining allowance, including entered carry-forward
£37,000
Based on your entered pension input and provider-record carry-forward amounts; eligibility is not checked.
All bars use pounds; carry-forward is shown separately from current-year allowance
| Calculation item | Amount |
|---|---|
| Standard annual allowance | £60,000 |
| Taper reduction | £5,000 |
| Current-year allowance | £55,000 |
| Pension input | £42,000 |
| Unused allowance entered | £24,000 |
| Remaining allowance | £37,000 |
Annual allowance at adjusted-income values around your entry
| Adjusted income | Annual allowance |
|---|---|
| £250,000 | £60,000 |
| £260,000 | £60,000 |
| £270,000 | £55,000 |
| £280,000 | £50,000 |
| £290,000 | £45,000 |
These values are user-entered from scheme records; eligibility is not verified here
| Tax year | Unused allowance |
|---|---|
| 2023/24 | £12,000 |
| 2024/25 | £8,000 |
| 2025/26 | £4,000 |
Enter provider-confirmed unused allowance for years where carry-forward applies. Each prior year is capped at the standard allowance; tapering or other rules may lower your actual unused amount. This comparison does not verify eligibility or scheme membership, calculate historical taper/MPAA, determine Scheme Pays eligibility, or calculate the Annual Allowance tax charge. Check provider statements and HMRC guidance before acting.
For defined-contribution pensions, MPAA and alternative annual allowance need a separate check; carry-forward cannot increase the MPAA limit.
For 2026/27, the standard UK Annual Allowance is generally £60,000. The tapered allowance can apply when both threshold income exceeds £200,000 and adjusted income exceeds £260,000.
When both income tests are met, the allowance generally falls by £1 for each £2 of adjusted income above £260,000, down to £10,000. The estimate compares current-year pension input with the resulting allowance plus the unused amounts you enter for the previous three tax years.
These GOV.UK and HMRC resources support the pension allowance, taper, MPAA, carry-forward and scheme pays explanations on this page. The calculator is a planning estimate, not a final HMRC assessment.