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Brought Forward Pension Annual Allowances

Hoping for some clarification

Under the new rules, where an individuals pension contributions are sufficient that the remaining 50K of allowances from the previous 3 tax years can be brought forward to 11/12, how do i disclose this on the 11/12 tax return?

There doesnt appear to be anywhere other than this being a white space discloure? If it is even required at all? Given the amount of tax at stake by claiming such relief, I had assumed that HMRC would have put this on a supplementary page somewhere?

Can anyone please help?



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27th Apr 2012 12:56

White space

appears to be the only option - along with many other entries on the return, the full details are not normally provided to HMRC

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