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returning ex-pat: carry forward of AA

Posted: March 31st, 2019, 10:28 pm
by Kantwebefriends
Suppose an ex-pat returns to the UK and finds he'd like to make a contribution to a pension. It would exceed his annual allowance. Is he permitted to carry forward unused annual allowance corresponding to the previous three tax years, even though he was abroad and had no UK earnings during that time?

He does have pensions that were opened long before he left the UK.