RPSM05203010 - Member Pages: Contributions and tax relief: Miscellaneous issues: Retirement annuity contracts and carry back

I am a member of a retirement annuity contract and for the tax years 2005/6 and earlier have been able to take advantage of carry back. Will this continue?

For contributions from 6 April 2006there is not any carry back but you have already made plans to take advantage of our previous practice you will still be able to do so in relation to any contributions originally paid in the tax year ending 5 April 2006. Therefore any election to carry back for this tax year can still be made by 31 January 2007.