Tapered allowance & carry forward · Loading…
Enter gross income (salary + benefits, before pension), employee contributions (personal/relief at source), and employer contributions for each year. Results update automatically.
| Tax year | Gross income (£) | Employee contribs (£) | Employer contribs (£) | Threshold income | Adjusted income | Tapered? | Your AA | Total contribs | Unused / Over |
|---|---|---|---|---|---|---|---|---|---|
| Total carry forward into current year → | — | ||||||||
| Current year AA + carry forward → | — | ||||||||
Carry forward includes unused allowance from the 3 years prior to the current year only.
£60,000£40,000
gross − employee contribs > £200,000threshold income + employer contribs > £260,000tapered AA = max(£10,000, £60,000 − floor((adjusted income − £260,000) ÷ 2))
> £200,000 AND adjusted income > £240,000tapered AA = max(£4,000, £40,000 − floor((adjusted income − £240,000) ÷ 2))
unused = tapered AA − total contributions2023–2024 = tax year ending 5 April 2024.