I'm considering changing SIPP provider and wanted to check that this won't adversely affect my elligibility to use prior years Annual Allowance in carry forward.
I infer that it is sufficient that you simply had a scheme in place and not necessary that the scheme you had in place at the time is still active.
The criteria on pensionsadvisoryservice says:
Carry forward allows you to make use of any annual allowance that you may not have used during the three previous tax years, provided that you were a member of a registered pension scheme.
So an example for clarity - lets say 2 years ago I held a SIPP with hargreaves. If I now transfer and close that SIPP to say Fidelity then in a years time will I be elligible to carry forward unused AA for the years when the SIPP was held with Hargreaves?
Also when trying to find the answer to my question I came accross this https://www.pruadviser.co.uk/knowledge-literature/knowledge-library/annual-allowance-carry-forward/# page which defines what "member" means. I think it applies to PIPs but it got me wondering whether I needed to have made any contribution whatsoever during the year that I wish to carry forward or whether that isn't necessary?
Anyone who is eligible can carry forward any unused annual allowances from a tax year in which they were a member of, or joined, a UK registered pension scheme. This is a very broad rule. ‘Member’ includes:
Active: currently accruing/ building up benefits in the scheme, paying individual contributions or receiving contributions on their behalf, for example, from an employer or any other third party
Deferred: has a paid-up fund, or a right to receive pension benefits at a later date
Pensioner: receiving payment of benefits from the scheme, such as a scheme pension
Pension credit: member has received a pension credit (following a divorce and as directed in a pension sharing court order)