I paid a lump sum into a retirement annuity investment in Feb 2014. I forgot to include any of it on my Feb 2014 tax return. There are no further contributions at this point. Q1: must I include the value of the annuity in my statement of assets and liabilities (I have rental income so I am completing that section); if so, under which heading does it fall? investments? Q2: I saw something about carrying over R1800 in RA contributions to the next year. Is this correct? Do you put this under "arrear contributions"? Is there a limit to how long you can carry forward the excess every year?