Is this connected to our practice of reciting "Kol Nidrei" on Yom Kipur eve?
(a) The RAN in the name of RABEINU TAM writes that this is indeed why we say
Kol Nidrei. Therefore, it is proper to say Kol Nidrei in the future tense
and not in the past tense, since we are not annulling the past year's
Nedarim but the coming year's Nedarim.
(b) The ROSH (3:5) writes that the purpose of Kol Nidrei is to annul Nedarim
made during the previous year. He proves this from the fact that we say it
three times, just like a Chacham says "Mutar Lach" three times when
annulling a Neder, and from the fact that it is followed by the recitation
of the verse, "v'Nislach l'Chol Adas Bnei Yisrael..." -- "May it be forgiven
for the entire congregation of the people of Israel...," which implies that
we are pardoning the transgressions of the past.
The Rosh asks, though, how can we be Matir Nedarim in such a manner? First,
Hataras Nedarim requires a Beis Din of three men. Second, Hataras Nedarim
requires a Pesach! The Rosh answers that since everyone says Kol Nidrei
quietly with the Chazan, they all serve as a Beis Din of three men
(Hedyotos) to be Matir each other's Nedarim. It is not necessary to find a
Pesach, beause it is assumed that everyone regrets (Charatah) the Nedarim
that they made.
Some explain that this procedure of Hataras Nedarim was chosen to commence
the services of the holiest day of the year in order to arouse a spirit of
repentance. Teshuvah is unique in that it retroactively uproots the sins of
one's past. The only other time that something done in the past can be
uprooted retroactively is Hataras Nedarim. Therefore, it is appropriate to
begin the day of repentance with such a declaration.
(c) The ME'IRI writes that Kol Nidrei does not serve to be Matir normal
Nedarim. Rather, it serves to be Matir the Nedarim and Charamim made by the
community, the Tzibur, as a whole. The removal of such Nedarim does not
require the Hatarah of a Chacham or Beis Din, nor does it require Charatah.
That is why it may be done in such a manner as Kol Nidrei.
(d) The NIMUKEI YOSEF explains that Kol Nidrei is not a Heter Nedarim for
either the past or the future. Rather, it is simply a prayer to Hashem that
He not punish us for the past Nedarim that we made and transgressed.