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HMRC internal manual

Pensions Tax Manual

HM Revenue & Customs
, see all updates

Annual allowance: carry forward: from 2008-09, 2009-10, 2010-11

Page archived: the guidance on this page relates to carrying forward unused annual allowance from tax years 2008-09, 2009-10, 2010-11 and has now been removed.  See the Pensions Tax Manual on The National Archives website