Yes, you can make pension contributions from previous tax years, by using the pension ‘carry forward’ rules.
Carry forward allows you to receive tax relief on any unused portion of your annual allowance from the previous three tax years, as long as you were a member of a pension scheme during those years.
To use carry forward, you must make the maximum allowable contribution in the current tax year – £40,000 in 2021/22 – after which you can then use any unused annual allowances from the three previous tax years.
It’s important to remember that you’re not able to receive tax relief on contributions in excess of your earnings in a tax year and you’ll only receive higher-rate tax relief to the extent you’ve paid the higher rate of tax.
Carry forward may be particularly helpful if you’re self-employed, your earnings can change significantly each year, or if you’re looking to make very large pension contributions.