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Leave accrues pro rata through the leave year, so the balance available at any point is accrued entitlement plus carry-forward less days taken. Taking more than accrued creates a negative balance that is recovered from final pay if employment ends.
Accrued to date
Accrued = Annual entitlement x Months worked / 12
Available
Available = Accrued + Carry forward - Days taken
Many employers allow it within the leave year, but the excess is recoverable from final pay on leaving. Statutory minima cannot be taken away retrospectively.
Usually there is a cap and a use-by date. Statutory leave often cannot be carried at all except where sickness or family leave prevented it being taken.