If I make a contribution to a Personal Pension (RAC) that exceeds my limit for tax relief, I understand that I can carry forward excess tax relief into future years until it's used up.
Is there a limit to how many years I can continue carrying forward in respect of the same contribution?
I dont think that there is (other than the natural limit of retirement age), I had headr somewhere that company contributions cannot be spread over more than five years.
Excess member contributions can be carried forward indefinitely.
The five year rule on employer contributions is not a limit on carrying forward excess contributions. It is the maximum period over which tax relief is spread if the employer pays a special lump sum contribution.