pension carry forward

[petergibbinson]

I had a private (non company SIPP) set up in 2006/2007 tax year. I then left the UK to work abroad and for 5 tax years and contributed the maximum allowed with no relevant UK earnings (2880 topped up to 3600) (so years 2007/2008, 2008/2009, 2010/2011, 2011/2012, 2012/2013)...2013/2014 no contribution as 5 years had passed.
2014/2015 tax year (end of april 2014) I returned to the UK and contributed to a work pension.
Can I carry forward unused allowance for the 2012/2013, 2013/2014 and 2014/2015 tax years..even though i was non resident for the 2012/2013 and 2013/2014 tax years? ...the HMRC guidance is you needed to be a member of a registered pension scheme (I was the private SIPP I set up) I cant see any other restrictions in terms of carry forward, or am I missing something?

[LozaACCS]

I think you are relying on S189 (1)(c) to support your view, since that section makes no mention of relevant UK earnings in the five year period I would take the view that yes the carry forward would be available