Edna's total pension input amounts for tax years 2020-21 to 2023-24 are as follows: She has no
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Edna's total pension input amounts for tax years 2020-21 to 2023-24 are as follows:
She has no unused annual allowance to bring forward from previous years. Her taxable income for 2023-24 (after deduction of the personal allowance) is £87,500 and she is not a "high-income individual" in any year. The standard annual allowance (before tapering) was £40,000 in 2020-21, 2021-22 and 2022-23 and is £60,000 in 2023-24.
Calculate the annual allowance charge for 2023-24 and the amount of any unused annual allowance carried forward to 2024-25.
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