If the unused AA you carry forward covers the amount you’re over by, you won’t need to complete a self-assessment tax return for AA purposes – but you may still need to complete one for other reasons. Keep a detailed record of your carry forward in case HMRC ask for more information in the future.
Got a question?
No, you can’t carry forward any unused MPAA from previous years. Find out more about the MPAA.
We’re unable to calculate any carry forward for you – you can use your Annual Member Statement to do this.
You’ll find details of your AA on your Annual Member Statement. If you’ve gone over the standard AA, you’ll also be able to see how much AA you’ve used over the last three years. So you’ll know whether you have any unused AA to carry forward to cover your tax charge.
You can also use our Annual Allowance Modeller to work out the estimated AA used up by your USS benefits over the 2021/22 tax year.