In this episode, Kimberley Dondo sits down with Fiona Hanrahan and Justin Corliss from Royal London to tackle one of the most frequent technical queries as the tax year-end approaches: carry forward.

With the annual allowance now at £60,000, Justin and Fiona explain why carry forward remains a vital tool for clients, despite the recent increase. They dive into the complexities of calculating unused allowances from the previous three tax years, the crucial differences between individual and employer contributions, and the "gotchas" involving the Money Purchase Annual Allowance (MPAA) and the tapered annual allowance.

Listen to the full series here.

Whether you are looking to maximise contributions for company directors or ensuring a client doesn't inadvertently trigger a tax charge, this conversation provides a practical roadmap for getting the calculations right.

Adviser Resources

To help with your year-end cases, visit Royal London for a range of technical support tools.