Pension annual allowance and taper calculator 2026/27
Estimate the standard or tapered annual allowance, add reported carry forward and flag contributions that may create an annual-allowance charge.
How the Pension allowance estimate works
The pension tool checks the standard annual allowance, adjusted-income taper, entered carry forward and the Money Purchase Annual Allowance route. It estimates excess contributions but not the individual tax charge rate.
Rules checked
Read the checking method
What the result includes
- Threshold- and adjusted-income taper tests
- Entered unused allowance from the previous three years
- Separate MPAA and alternative-allowance treatment
What to have ready
- Pension input amounts from every scheme
- Threshold and adjusted income
- Carry-forward records and whether the MPAA was triggered
Questions about Pension allowance
Can carry forward increase the MPAA?
No. Unused annual allowance cannot increase the money-purchase allowance, although it may support the alternative allowance for other pension input.
Does an excess automatically equal the tax charge?
No. The excess is generally added to taxable income to determine the charge, so the amount payable depends on the person’s marginal rates and full circumstances.
About this estimate
Defined-benefit pension input amounts, threshold income, adjusted income, the MPAA, alternative annual allowance and carry-forward ordering are specialist calculations. Confirm figures with your scheme or adviser.