HMRC has issued new guidance on how a person can check if they have exceeded the pension money purchase annual allowance (MPAA) when claiming tax relief on pension contributions made to a defined contribution benefit scheme. Diligent advisers are likely to read the guidance but will ordinary taxpayers? In particular, will the self-employed, whom it might affect more than others, read the guidelines? I fear many will not. Worse still, those newly confident in handling their own affairs because they have amazing new software, are even less likely to check the facts.