Hi I understand that the £40,000 Pension Contribution Allowances can be carried forward. However, I am not sure if the following may be allowed?
In 2018/19 Employee was paid £8,500 plus NIL Pension Contribution.
In 2019/20 Employee will be paid £8,500 plus £80,000 Pension Contribution (being £40,000 for 2018/19 carried forward plus £40,000 for 2019/20).
I can see that this might well not be allowed as the Employee's earnings in 2018/19 would mean his contribution can be no more than £8,500, but please could somebody let me know for sure.
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