Carry forward Flashcards
1
Q
What conditions need to be met before you can use carry forward?
A
You need to be or have been a member of a registered pension scheme from any year you want to use carry forward from.
This included deferred membership.
2
Q
Do you need relevant Uk earnings or be resident in Uk in the year of deferred membership to use carry forward?
A
No
3
Q
Do you need to inform HMRC of carry forward?
A
No but you should retain details of your own calculations
