If you are mapping retirement targets, contribution strategy, and consolidation decisions together, use the Pension Planning Hub as your central guide.
5 April is the pension contribution deadline in the UK — the last day to make contributions that count toward your current tax year Annual Allowance. Miss it, and that year’s allowance is gone.
But “5 April” isn’t always the real deadline. Here’s how it actually works.
The Real Cut-Off: Earlier Than You Think
Most people know the tax year ends on 5 April. What they don’t know is that pension providers have their own processing cut-offs — often days before 5 April.
Why the gap matters:
- Bank transfers (BACS) take 1–3 working days to process
- SIPP platforms often close to new contributions at 4–5 pm on the final day
- Some providers require card payments or debit submissions by 4 April or earlier
Check your SIPP/pension provider’s published cut-off — most publish this in February/March each year on their website or in their tax year-end communications.
Safe rule of thumb: Submit pension contributions by 31 March to have certainty they’re processed in time. If paying in April, confirm your provider’s exact cut-off date.
The Pension Annual Allowance
2025/26 Annual Allowance: £60,000
This is the maximum total pension input (your contributions + employer contributions) that receives tax relief in a single tax year.
Lower limit (tapered): If your adjusted income exceeds £260,000, the Annual Allowance is gradually reduced — down to a minimum of £10,000 for those earning above £360,000.
If you don’t use the full allowance: You can potentially carry it forward (see below). Unused allowance from 2025/26 can be used in 2026/27, 2027/28, or 2028/29.
Tax Relief on Pension Contributions
Contributing to a pension gives you tax relief at your marginal rate:
| Tax rate | Relief | Net cost of £10,000 pension contribution |
|---|---|---|
| Basic rate (20%) | 20% | £8,000 |
| Higher rate (40%) | 40% | £6,000 |
| Additional rate (45%) | 45% | £5,500 |
How relief works in practice:
Relief at source (most personal pensions, SIPPs):
- You contribute net of basic rate tax: e.g., pay £800, pension receives £1,000
- Higher rate taxpayers reclaim the additional 20% via Self Assessment
Net pay arrangement (most workplace pensions):
- Your contribution is taken from gross salary before tax is deducted
- You automatically get all your relief at your marginal rate in your payslip
Salary sacrifice:
- Contribution comes from gross salary before income tax and NI
- Employer also saves employer NI — some employers pass this saving back to employees
Carry-Forward: Using Previous Years’ Allowances
If you want to contribute more than £60,000 in 2025/26, carry-forward allows you to use unused Annual Allowance from the previous three years.
Available carry-forward for 2025/26:
| Tax year | Annual Allowance | Typical carry-forward |
|---|---|---|
| 2022/23 | £40,000 | Up to £40,000 unused |
| 2023/24 | £60,000 | Up to £60,000 unused |
| 2024/25 | £60,000 | Up to £60,000 unused |
Maximum possible carry-forward (if all unused): £160,000 — added to 2025/26’s £60,000 = £220,000 total.
Rules:
- You must have been a member of a registered pension scheme in the carry-forward year (doesn’t need to be the same scheme)
- Total contributions cannot exceed your total earnings for the current tax year
- Use the current year’s allowance first, then carry-forward from the oldest year
- You don’t need to notify HMRC — but you’ll need to show the calculation if queried
Who benefits from carry-forward?
- Self-employed people with variable income who can contribute more in a good year
- Employees who received a bonus and want to make a large one-off contribution
- People approaching retirement who want to make a final large top-up
- Those who had low earnings in previous years (may have limited carry-forward despite unused allowance)
How Much Should You Contribute?
Checklist to work through:
| Question | Guidance |
|---|---|
| Are you a higher-rate taxpayer? | If yes, every £600 net = £1,000 in pension — very high-value |
| Is your income near £100,000? | Pension contribution can restore Personal Allowance — effective 60% relief |
| Is your income near £60,000–£80,000? | High Income Child Benefit Charge — pension reduces adjusted net income |
| Do you have unused carry-forward? | Check your Annual Allowance statements from previous years |
| Do you have a bonus this year? | Salary sacrifice before it’s paid is often more efficient than post-tax contribution |
| Have you maximised your employer’s matching? | Always contribute enough to get full employer match — it’s free money |
The £100,000 Personal Allowance Trap
If your adjusted income is between £100,000 and £125,140, your Personal Allowance is tapered — reducing by £1 for every £2 above £100,000.
The effective marginal tax rate in this band is 60% (40% income tax + loss of 20% tax-free allowance worth another 20% effective tax).
Pension solution: A pension contribution reduces your adjusted net income:
- Income £110,000 → contribute £10,000 to pension → adjusted net income £100,000 → Personal Allowance fully restored
- Tax saving: ~£5,000 in real terms
This is one of the most valuable individual tax-planning actions available in the UK. If your income is in this band, pension contributions before 5 April are particularly urgent.
Employer vs Personal Contributions
Employer contributions:
- Count toward the Annual Allowance
- Are not subject to your earnings limit
- Are cost-effective for employers (no employer NI if via salary sacrifice)
Personal contributions:
- Subject to earnings limit (you can’t contribute more than you earn in a year in personal contributions)
- Relief at source claims arrive as top-up from HMRC (20% automatically; 40%/45% via Self Assessment)
Sole traders and company directors: Consider the most tax-efficient combination of salary/dividends and pension contributions. This is worth modelling each year with an accountant.
Key Dates for 2025/26
| Date | Action |
|---|---|
| 31 January 2026 | 2024/25 Self Assessment deadline; any 2024/25 pension contributions from prior year should already be reflected |
| 31 March 2026 | Safe internal deadline for pension contributions (avoid processing risk) |
| 5 April 2026 | Official last day for 2025/26 pension contributions |
| 6 April 2026 | New 2026/27 allowance begins |
| 31 October 2026 | 2025/26 paper Self Assessment deadline |
| 31 January 2027 | 2025/26 online Self Assessment deadline; claim higher-rate pension relief here |
Practical Steps
- Log into your SIPP or pension portal — check your total contributions to date in 2025/26
- Check your remaining allowance — deduct total contributions (yours + employer) from £60,000
- Check carry-forward — if you want to contribute more, check your Annual Allowance statements from 2022/23–2024/25
- Check your earnings — personal contributions cannot exceed 100% of your 2025/26 earnings
- Check your SIPP provider’s 5 April cut-off — submit by their deadline, not just 5 April
- For higher-rate relief — ensure your 2025/26 Self Assessment return includes all pension contributions to claim the extra relief
Pension Contribution Deadline Checklist
| Task | Done? |
|---|---|
| Check total 2025/26 contributions to date | ☐ |
| Calculate remaining Annual Allowance | ☐ |
| Check carry-forward from 2022/23–2024/25 | ☐ |
| Check provider’s actual cut-off date | ☐ |
| Submit any additional contribution by deadline | ☐ |
| Note contribution for Self Assessment (higher-rate relief) | ☐ |