Brand Bitesize: Pension Carry Forward

In this Brand Bitesize video, we talk about the basic criteria that must be met for pension carry forward to apply. This is useful for CII R04, AF5, AF7, or R06 exam revision.

This video is correct as at 12 September 2023.

Pension Carry Forward

The pension carry forward rule allows clients to take advantage of unused annual allowances from the previous three tax years, and add them to this year’s allowance to maximise tax efficiency. If you’ll be studying R04 soon, you’ll need to be very familiar with carry forward and how it works. If you’ll be taking AF5, AF7, or R06, or you’re starting your coursework for AF8, this will be a key concept you’ll need to remember. In this bite-sized video, we talk about the basic criteria that must be met for pension carry forward to apply.

Grab the resources you need!

If you’re studying for your CII R04 exam and aiming for a comfortable pass, you need to get all the practice you can. Grab our free taster to try out one of Brand Financial Training’s resources for yourself.  Click the link to download the R04 calculation workbook taster now!

Alternatively, you can try the taster for AF5, AF7, or R06 if you’re studying for one of those exams.