Example result based on the prefilled values.
Annual Allowance Used for Planning
£60,000.00
Confirmed Carry-forward Entered
£0.00
Planning Capacity
£60,000.00
Remaining Capacity
£40,000.00
Above Planning Capacity
£0.00
Continue your plan
Useful next calculations
Rates & sources2026/27
2026/27 pension annual-allowance planning thresholds. This does not calculate threshold income, adjusted income, carry-forward eligibility or any annual-allowance charge.
Source: GOV.UK — pension annual allowance — source checked for 2026/27.
When to use this calculator
- Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
- When you want to compare employed, self-employed, or dividend-based income scenarios.
- When you need a simple take-home estimate before running payroll or filing returns.
- When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
- When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.
A realistic UK planning example
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
Planned pension input for the tax year (£)
25 years
Threshold income (£)
£35,000
Adjusted income (£)
£35,000
Has the Money Purchase Annual Allowance (MPAA) been triggered?
No / not sure
After entering these figures, review annual allowance used for planning, confirmed carry-forward entered and planning capacity together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.
How to read your results
Annual Allowance Used for Planning
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Confirmed Carry-forward Entered
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Planning Capacity
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Remaining Capacity
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Above Planning Capacity
Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.
Method & assumptionsAuthoritative sources
This UK-only planning tool applies the published 2026/27 £60,000 annual allowance, stated £200,000 threshold-income and £260,000 adjusted-income taper tests, and the £10,000 floor. It cannot determine threshold income, adjusted income, pension input amount or a tax charge from a payslip alone.
Carry-forward is deliberately entered by you rather than inferred. Scheme membership, unused allowance for the previous three tax years, the MPAA and defined-benefit pension rules can change the outcome. If the result matters for a contribution or a Self Assessment return, check the current HMRC guidance and your scheme information or obtain professional advice.
Official references
Common mistakes
- !Entering gross income when you really want take-home pay, or vice versa.
- !Ignoring pension contributions, deductions, or local tax rules that change the result.
- !Comparing monthly and annual figures without standardising them first.
- !Overlooking the National Insurance threshold changes that apply mid-year when rates or bands are adjusted in a Budget.
- !Assuming a salary sacrifice benefit reduces take-home pay by the full gross amount, rather than only the after-tax cost.
What to do next
- Check the same scenario with related pay or deduction calculators to see the full picture.
- Keep a copy of the assumptions you used so you can compare next tax year or pay period accurately.
- Read the related guides below if you are choosing between multiple income or deduction options.
- If you are self-employed, run the self-employment tax calculator alongside this result to compare the net position against employed income.
- Check whether increasing your pension contribution by even one or two percent changes the take-home significantly — use the pension calculator next.
Frequently asked
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