The above calculator now provides a standard and enhanced version. The new standard calculator is for anyone who has not previously needed to consider the use of carry forward for any of the previous three tax years.

The calculators can be used to work out whether someone has any unused annual allowance that they can carry forward to a current tax year provided they were a member of a registered pension scheme, or qualifying overseas pension scheme, at some time during all of the previous 3 tax years.

There are 2 calculators available; the standard pension savings annual allowance calculator should be used if:

• someone’s pension input amount has been consistently below the annual allowance for the 3 years before the year they are seeking to test against the annual allowance
• in the current tax year the individual hasn’t needed to consider the use of carry forward for any of the 3 previous tax years

The enhanced pension savings annual allowance calculator should be used by anyone who has been a member of a UK registered pension scheme, or qualifying overseas pension scheme in every year. However a pension input amount is not needed for each year. The enhanced calculator will work out if someone has any unused annual allowance to carry forward for the tax years from 2008–2009 to the tax year 2015–2016.