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What is the 'carry forward' facility for pension contributions?

If a higher rate tax payer earns £2,000 in 2012 from self-employment but makes no pension contribution can they increase their basic rate tax band by paying £2,000 into a recognised pension scheme in 2013 DESPITE having no self-employed earnings in 2013 ?

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Red Herring?

Doesn't really matter what the source of earnings is.

Yes they can pay into a pension scheme and increase their basic rate tax band.

They will only be subject to the annual alloowance for pension contributions which is currently £50,000 pa.

 

 

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