This will be minus any contributions they may have already made.

One way around the ceiling may be to stagger the payment to maximise the client’s annual allowance over three years.

It may be worth paying some of the inheritance into a spouse's pension, so long as that partner is earning and has a UK-registered pension scheme.

When to use carry forward?

Clients who use carry forward need to be aware of the implications of putting more money into a pension at the detriment of their current income, for example if they still have debts, or a mortgage.

Clients who are aged 55 or over may be better placed to defer their income in the short term.

Moffat points out that those nearing retirement, over age 55, can use carry forward to increase their pension as a shorter-term savings vehicle, or maximise their tax-free cash lump sum.

Moffat warns that any contributions made by an individual, or a third party, need to be supported by relevant UK earnings, employer contributions do not.

She says: “Having the correct paperwork and documentation is essential.”