Simply fill in the section on your tax return showing how much you are contributing to your pension this year and state you do not have an annual allowance tax charge. “From this [HMRC] will infer that you’re using carry forward and will do their own calculations to check you’re still within the allowance,”
If as an example I was able to contribute £60k this year, would I enter £60k into the 1. 'Payments to registered pension schemes where basic rate tax relief …' and then state in an additional information box 'I do not have an annual allowance tax charge'?
From the FT article, I do not know how HMRC could do their own calculations because they do not know my employers contributions or should I also include the relevant years as additional information?
This possibly seems like an odd question but I'd like to be confident I know how I report this before I pull the trigger and make the contribution.
Thanks,
J