New rules for personal pensions came into force on 6 April 2011.

The maximum contribution for 2011-12 will be the lower of £50000 and net relevant earnings.

From 6 April 2011 it may be possible to carry forward unused relief from previous years, based on a maximum level of £50000. The carry forward rules are complex and you will need to take personal advice if you think you may be able to benefit from these rules