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{
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{
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{
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"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 5999900,
"currency": "GBP"
},
"tapered": true,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 0,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 0,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "2021/22 taper floor was £4,000",
"args": [
"2021-10-01",
{
"moneyPurchaseInput": {
"minor": 400000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 30000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 40000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2021/22",
"standardAllowance": {
"minor": 4000000,
"currency": "GBP"
},
"allowance": {
"minor": 400000,
"currency": "GBP"
},
"tapered": true,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 400000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2018/19",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2019/20",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2020/21",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 0,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "a tapered earlier year carries forward against its own reduced allowance",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 9000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 2000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 25000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 28000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 9000000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 5000000,
"currency": "GBP"
},
"input": {
"minor": 2000000,
"currency": "GBP"
},
"unused": {
"minor": 3000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 3000000,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 3000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 3000000,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "an excess in an earlier year has already used the oldest unused allowance",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 9000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 8000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 9000000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 0,
"currency": "GBP"
},
"unused": {
"minor": 4000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 2000000,
"currency": "GBP"
},
"usedThisYear": {
"minor": 2000000,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 8000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 2000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 2000000,
"currency": "GBP"
},
"excess": {
"minor": 1000000,
"currency": "GBP"
}
}
},
{
"name": "with five earlier years given, that excess takes the oldest year's allowance first",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 9000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 3000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 8000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
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"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 9000000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 0,
"currency": "GBP"
},
"unused": {
"minor": 4000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 1000000,
"currency": "GBP"
},
"usedThisYear": {
"minor": 3000000,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 8000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
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"currency": "GBP"
}
}
],
"carryForwardAvailable": {
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"currency": "GBP"
},
"carryForwardUsed": {
"minor": 3000000,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "no carry-forward from a year without scheme membership",
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"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 10000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
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"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": false
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
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"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 10000000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 0,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 0,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"excess": {
"minor": 4000000,
"currency": "GBP"
}
}
},
{
"name": "MPAA: £15,000 of money purchase input is £5,000 over, and carry-forward cannot cover it",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 1500000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": true,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": {
"minor": 1000000,
"currency": "GBP"
},
"alternativeAllowance": {
"minor": 5000000,
"currency": "GBP"
},
"totalInput": {
"minor": 1500000,
"currency": "GBP"
},
"basis": "alternative",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 3000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 13000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"excess": {
"minor": 500000,
"currency": "GBP"
}
}
},
{
"name": "MPAA applies but is not exceeded: the ordinary test",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 800000,
"currency": "GBP"
},
"otherInput": {
"minor": 5000000,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": true,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": {
"minor": 1000000,
"currency": "GBP"
},
"alternativeAllowance": null,
"totalInput": {
"minor": 5800000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 3000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 13000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 0,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "MPAA exceeded and defined benefits over the alternative allowance: carry-forward tops up the alternative only",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 2000000,
"currency": "GBP"
},
"otherInput": {
"minor": 7000000,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 10000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 19000000,
"currency": "GBP"
},
"mpaaApplies": true,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": {
"minor": 1000000,
"currency": "GBP"
},
"alternativeAllowance": {
"minor": 5000000,
"currency": "GBP"
},
"totalInput": {
"minor": 9000000,
"currency": "GBP"
},
"basis": "alternative",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 3000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 2000000,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 1000000,
"currency": "GBP"
},
"unused": {
"minor": 5000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 13000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 2000000,
"currency": "GBP"
},
"excess": {
"minor": 1000000,
"currency": "GBP"
}
}
},
{
"name": "an earlier MPAA year carries forward the alternative allowance less other inputs",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 9000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 15000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 15000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 4000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 6000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1500000,
"currency": "GBP"
},
"otherInput": {
"minor": 2000000,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": true,
"member": true
}
]
],
"expect": {
"taxYear": "2025/26",
"standardAllowance": {
"minor": 6000000,
"currency": "GBP"
},
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"tapered": false,
"moneyPurchaseAllowance": null,
"alternativeAllowance": null,
"totalInput": {
"minor": 9000000,
"currency": "GBP"
},
"basis": "standard",
"carryForward": [
{
"taxYear": "2022/23",
"allowance": {
"minor": 4000000,
"currency": "GBP"
},
"input": {
"minor": 4000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2023/24",
"allowance": {
"minor": 6000000,
"currency": "GBP"
},
"input": {
"minor": 6000000,
"currency": "GBP"
},
"unused": {
"minor": 0,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 0,
"currency": "GBP"
}
},
{
"taxYear": "2024/25",
"allowance": {
"minor": 5000000,
"currency": "GBP"
},
"input": {
"minor": 2000000,
"currency": "GBP"
},
"unused": {
"minor": 3000000,
"currency": "GBP"
},
"usedByLaterYears": {
"minor": 0,
"currency": "GBP"
},
"usedThisYear": {
"minor": 3000000,
"currency": "GBP"
}
}
],
"carryForwardAvailable": {
"minor": 3000000,
"currency": "GBP"
},
"carryForwardUsed": {
"minor": 3000000,
"currency": "GBP"
},
"excess": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "fewer than three earlier years is refused",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "previousYears must hold at least the three tax years before this one"
},
{
"name": "years before 2016/17 are not covered",
"args": [
"2018-10-01",
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "no annual allowance rules for the 2015/16 tax year"
},
{
"name": "inputs in a year without membership are refused",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 100000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": false
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "pension inputs in 2025/26 need membership of a registered pension scheme"
},
{
"name": "amounts must be in sterling",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 100,
"currency": "EUR"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "otherInput must be in GBP"
},
{
"name": "negative inputs are refused",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": -1,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "moneyPurchaseInput must be a whole number of pence, not negative"
},
{
"name": "fractional pence are refused",
"args": [
"2025-10-01",
{
"moneyPurchaseInput": {
"minor": 0,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 100.5,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
[
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
},
{
"moneyPurchaseInput": {
"minor": 1000000,
"currency": "GBP"
},
"otherInput": {
"minor": 0,
"currency": "GBP"
},
"thresholdIncome": {
"minor": 5000000,
"currency": "GBP"
},
"adjustedIncome": {
"minor": 5000000,
"currency": "GBP"
},
"mpaaApplies": false,
"member": true
}
]
],
"expectError": "adjustedIncome must be a whole number of pence, not negative"
}
]