Before 6 April 2001, provided you had net relevant earnings which were subject to income tax in the UK you could claim tax relief on pension contributions for the previous 6-7 and sometimes 8 years. This meant that if you had not paid the maximum into your pension in previous years you could still use any unused allowances and tax relief available to you in the following few years. This is known as carry forward of unused tax relief. The Government abolish this for personal pension plan holders on 31 January 2002. To take advantage of using any allowances you have not used previously you must act now.In simple terms, a process is used called 'carry back', which means that we are allowed to treat pension contibutions as if they where paid in the previous tax year before April 2001 i.e. carried back. This means that pension contributions are treated as if being paid before the rules changed when 'carry forward' rules were still available.In simple terms, your ability to claim unused tax relief from previous years disappears in 22 days! Don't lose it ......use it! Please contact us urgently if you do not wish to lose your unused allowances from previous tax years.