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Estimate your tapered Annual Allowance and compare pension input with unused allowance entered from scheme records.
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.
Enter threshold income and adjusted income already calculated under HMRC rules, total current-year pension input, and unused allowance already confirmed for each eligible previous year. This tool estimates the tapered current-year allowance and compares it with those inputs. It does not infer statutory income figures from salary, calculate historical unused allowance, resolve MPAA/alternative allowance, determine carry-forward eligibility, or calculate the Annual Allowance tax charge. Check provider statements and HMRC guidance before relying on a result.
Illustrative starting scenario: Editable 2026/27 sample: £220,000 threshold income, £270,000 adjusted income, £42,000 total pension input, and £24,000 of unused allowance entered from provider records. Replace these values with your own records before relying on the estimate.
Current-year allowance
£55,000
Includes a £5,000 taper reduction.
Remaining allowance, including entered carry-forward
£37,000
Current input £42,000 · carry-forward entered £24,000.
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.
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.