I am in the unusual (for me) position of a client, new to self-assessment, of exceeding the pension annual allowance in the tax year. He also has unused annual allowance from previous years that is greater than the excess in the tax year. My question is, is there a box to enter unused annual pension allowance brought (or carried) forward?
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Looks like
and I am prepared to be corrected, that......
it goes in the white space note on the last page of the SA101
Regards
MtF