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Brought Forward Pension Annual Allowances

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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