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Last checked: 26 October 2026. Tax year 2026/27 where applicable.
Pension allowance tests use different definitions of income. If you already have HMRC-calculated threshold income and adjusted income, estimate the taper and compare pension input with your available allowance.
How I would use this result
Start with a recent payslip, bill, statement or written quote. Replace the example amounts, change one assumption at a time, then check whether the difference would affect your household budget. Keep the assumptions beside the result so you can revisit the comparison when circumstances change.
How the calculation works
If threshold income exceeds £200,000 and adjusted income exceeds £260,000, reduce the £60,000 annual allowance by £1 per £2 of adjusted income above £260,000, down to £10,000. Add only independently verified available carry-forward, then compare with pension input.
Example: check the calculation
With threshold income £220,000 and adjusted income £280,000, the £20,000 excess reduces the standard allowance by £10,000 to £50,000 before eligible carry-forward.
Before relying on the result
This tool does not calculate threshold/adjusted income from salary, establish carry-forward eligibility, determine defined-benefit input, or calculate an annual-allowance tax charge. Adjusted income is not adjusted net income. If MPAA applies the tool stops rather than giving an incorrect combined allowance. Contributions can also be limited by relevant UK earnings for personal tax relief. Seek scheme figures and appropriate advice for complex cases.
Your questions answered
Can I use my salary as both income figures?
No. Use HMRC’s definitions, including the required pension adjustments.
Can I just add all unused allowances?
No. Membership, past taper and usage affect what can be carried forward. Enter verified remaining amounts only.
Is the excess shown my tax bill?
No. It is an estimated excess pension input; the tax charge depends on further calculations.
Sources and checking
Rules checked on 26 October 2026. Tax parameters, where applicable, are for 2026/27. User-entered prices and growth assumptions are not verified market rates.
Related MoneySavvyUK tools
For a practical next step, visit my free workbook and money tools, or browse my household planners. Calculators remain free and do not require an email address.
Created by Dr Kalpana Govindaraasan, the PhD scientist and UK mum behind MoneySavvyUK. I am not a financial adviser. These are planning estimates and general information.
Created by Dr Kalpana Govindaraasan at MoneySavvyUK. General information and planning estimates, not personal financial advice. Report a problem with this calculator.