In the run-up to the Autumn Budget, many were predicting that the chancellor might announce restrictions to pension tax relief. Thankfully, nothing has changed yet.

For most taxpayers, the maximum pension contribution continues to be £40,000 each tax year. This limit covers both contributions by the individual and by their employer into their pension fund.

Note that the unused allowance for a particular tax year may be carried forward for three years and can be added to the relief for the current year, but then lapses if unused.  Thus, the unused pension allowance for 2018/19 will lapse on 5 April 2022 if unused.