If the annual allowance is exceeded within a particular pension scheme, the scheme's administrator will provide a pension savings statement detailing the usage of the annual allowance for the current tax year as well as the three preceding tax years.

This information will allow the member to verify whether they have made use of the carry-forward option when filling out a self-assessment return.   

However, if contributions are paid to more than one scheme in the tax year, or if the individual’s allowance is tapered, then it is possible to exceed the annual allowance without receiving notices. 

Joshua Croft is senior technical consultant at AJ Bell