Allowable carry forward of pension premiums

[Pegasus]

If a taxpayer does not need to include pension payments (or if he only needs to include part of them) in order to reduce his tax bill (e.g. tax payable covered by other credits), can he carry the premiums forward to subsequent years even if the premiums are below the allowable % of his relevant earnings.
I.e. can you only carry forward any amount over and above your allowed % of relevant earnings?

 

[bazermc]

If a taxpayer does not need to include pension payments (or if he only needs to include part of them) in order to reduce his tax bill (e.g. tax payable covered by other credits), can he carry the premiums forward to subsequent years even if the premiums are below the allowable % of his relevant earnings.
I.e. can you only carry forward any amount over and above your allowed % of relevant earnings?

Pegasus you can carry forward what ever amount was unused i.e not needed, regardless of what your limit is.

In the next year you then add that amount to what was paid and check to see what agains is needed and so on

 

[Pegasus]

Thanks Bazermc