question on maximum gppc

There will only be an AA charge if the gross contributions made exceed the AA limit for the tax year plus any unused AA b/f from the preceding 3 tax years.

but why does it put without incurring an annual allowance charge in this question Padma became a member of a personal pension scheme on 6 april 2012 and has made gross personal pension contributions as follows 2012/13 £23000 2013/14 £40000 2014/15 £45000 Padma's tax adjusted trading income in the tax year 2015/16 is £300000 What is the maximum gross personal pension contribution that Padma can make in the tax year 2015/16 without incurring an annual allowance charge?

I have done this and I think it will help u to understand . But I m unable to attach the pic of my workings on my note. The way I did my workings Cnt write it down here properly. If u interested let me know how come I help u . Thanks

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