HMRC have now confirmed that an individual can carry forward unused annual allowance from any year (2008/09, 2009/10 and 2010/11) during which they were a member of a registered pension scheme, regardless of whether they made any contributions during that year or had a nil pension input amount during that year.
They have also confirmed that contributions must be paid into the same pension scheme and to obtain tax relief, earnings must support the contribution in the tax year that it is made.
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