HMRC flags genuine letters checking Retirement Annuity Relief claims

Between 14 September 2026 and 28 September 2026 inclusive, HMRC may write to Self Assessment taxpayers — or their authorised agent — asking them to check they have claimed Retirement Annuity Relief (RAR) correctlyGOV.GOV The reason given is that RAR can sometimes be mistaken for other types of pension contributions.

The letter asks the recipient to check two things: their Self Assessment tax returns, and whether they made personal contributions to a Retirement Annuity Contract in the 2024 to 2025 tax year.GOV Some letters will include a RAR claim figure; others will not — the page states that a figure may or may not appear.GOV

The entry sits on the genuine-letter verification pageGOV: its function is to let recipients verify that a letter they have received is really from HMRCGOV. The section says nothing about a response deadline, a penalty for not checking, or how to correct a return if the check turns up an errorGOV; if unsure whether the letter is genuine, the page points to the Self Assessment general enquiries helpline referenced elsewhere on it.

Retirement Annuity Contracts are a legacy product: they were the forerunners of personal pension plans, no new contract could be taken out on or after 4 January 1988, but individuals who entered one before that date can continue to make contributions. That history explains both the narrow audience and the confusion risk — a relief on contributions to a pre-1988 contract sitting alongside modern personal-pension entries on a return.

Practically, an agent or taxpayer who receives such a letter during the fortnight should pull the 2024 to 2025 return, confirm whether any personal Retirement Annuity Contract contributions were actually made, and check the RAR figure claimed — against the figure on the letter where one is given — before deciding whether an amendment is needed.