Employer pension contributions
I have just had a complete blank when it comes to making a large employer pension contribution using carry forward.
We have a client who is a director of a limited company and is wanting to fully use his annual allowance taking into account carry forward.
However, he has only been an active member of a pension scheme since April 2017. He is also a deferred member of a NHS DB scheme.
My question is to be able to fully use carry forward will he have had to be an active member before April 17 or is this only relevant when making member contributions?
I have looked this up on the pension technical manual but haven't had much luck.