question on maximum gross personal pension contributuion

Show me your attempt at the question!

nicola 2015/16 a.a 40000 unused a.a b/f 61000 maximum gross ppc 101000 working unused a.a 2012/2013 nil 2013/2014(50000-29000) 21000 2014/2015(40000-0) 40000 61000 my question is why is 2012/2013 nil it should not be (6000)

Look at the numbers - the gross contributions are larger than the AA limit not smaller so there is NO unused AA available from that year. There would have been an AA charge in that year as a result (subject to what preceded it) - you do not carry forward a negative balance!

but why in this answer 2014/15 is deducted from total 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? 2015/16 2015/16 annual allowance 40000 unused annual allowance(w) 32000 maximum gross ppcs 72000 working unused annual allowances 2012/2013(£50000-£23000) 27000 2013/2014(£50000-£40000) 10000 2014/2015(£40000-£45000) used in 2014/15 (5000) unused annual allowance 32000

answer plz

In the first example there was no unused AA b/f into 2012/13 so that an AA charge of 6,000 would arise whereas in the second example in 2014/15 there is unused AA of more than 5,000 b/f from previous 2 years. Thus the 45,000 would be all be allowable in 2014/15 and the unused AA c/f would be reduced by 5,000.

sorry, i dont understand your answer could it be clearer? in the first example in 2012-2013 (50000-56000)=(6000); the unused AA is Nil in the 2nd example, why do we have to add the (5000) for 2014-2015 to the total of the 2 preceding years, should it not be NIL as in the 1st example? Thanks beforehand for your help.