The HMRC-commissioned consumer survey did not provide information on how many people with an incomplete National Insurance (NI) record have never checked their State Pension forecast, nor how many could increase their State Pension entitlement by making voluntary NI contributions. HMRC has also not produced an estimate of these figures.

NI contributions and credits can be built up throughout a person’s working life. Their State Pension entitlement will therefore depend on their contribution history, credited years and any future qualifying years they may accrue before reaching State Pension age. HMRC cannot forecast an individual’s future income or NI contributions to determine whether they could increase their State Pension by making voluntary contributions.

HMRC holds information on customers who made voluntary NI contributions online after checking their State Pension forecast online.

(Based on operational management information, which is subject to change).

These figures relate only to customers who paid voluntary NI contributions online after checking their forecast through the online Check your State Pension forecast service. They do not include customers who checked their forecast and then paid outside the service, or customers who obtained a forecast through DWP and then paid outside the online service.

HMRC encourages customers who are able to do so to check their State Pension forecast online or through the HMRC app. It recognises that digital services are not suitable for everyone, and customers who cannot use the online service can contact the DWP Future Pension Centre to request a forecast.

The HMRC-commissioned consumer survey did not provide information on how many people with an incomplete National Insurance (NI) record have never checked their State Pension forecast, nor how many could increase their State Pension entitlement by making voluntary NI contributions. HMRC has also not produced an estimate of these figures.

NI contributions and credits can be built up throughout a person’s working life. Their State Pension entitlement will therefore depend on their contribution history, credited years and any future qualifying years they may accrue before reaching State Pension age. HMRC cannot forecast an individual’s future income or NI contributions to determine whether they could increase their State Pension by making voluntary contributions.

HMRC holds information on customers who made voluntary NI contributions online after checking their State Pension forecast online.

(Based on operational management information, which is subject to change).

These figures relate only to customers who paid voluntary NI contributions online after checking their forecast through the online Check your State Pension forecast service. They do not include customers who checked their forecast and then paid outside the service, or customers who obtained a forecast through DWP and then paid outside the online service.

HMRC encourages customers who are able to do so to check their State Pension forecast online or through the HMRC app. It recognises that digital services are not suitable for everyone, and customers who cannot use the online service can contact the DWP Future Pension Centre to request a forecast.

The HMRC-commissioned consumer survey did not provide information on how many people with an incomplete National Insurance (NI) record have never checked their State Pension forecast, nor how many could increase their State Pension entitlement by making voluntary NI contributions. HMRC has also not produced an estimate of these figures.

NI contributions and credits can be built up throughout a person’s working life. Their State Pension entitlement will therefore depend on their contribution history, credited years and any future qualifying years they may accrue before reaching State Pension age. HMRC cannot forecast an individual’s future income or NI contributions to determine whether they could increase their State Pension by making voluntary contributions.

HMRC holds information on customers who made voluntary NI contributions online after checking their State Pension forecast online.

(Based on operational management information, which is subject to change).

These figures relate only to customers who paid voluntary NI contributions online after checking their forecast through the online Check your State Pension forecast service. They do not include customers who checked their forecast and then paid outside the service, or customers who obtained a forecast through DWP and then paid outside the online service.

HMRC encourages customers who are able to do so to check their State Pension forecast online or through the HMRC app. It recognises that digital services are not suitable for everyone, and customers who cannot use the online service can contact the DWP Future Pension Centre to request a forecast.

Donations to the Crown that are made payable to HM Treasury are surrendered to the Consolidated Fund. Receipts surrendered to the Consolidated Fund are not ring-fenced for specific areas of government spending and are used towards general government expenditure.

Allowing donors to the Crown to direct a gift towards a specific public purpose would be inconsistent with the longstanding operation of the Consolidated Fund, and the framework through which public expenditure is authorised by Parliament and public finances are managed, under which receipts are not earmarked for specific purposes.

Individuals who wish to contribute specifically towards reducing the national debt may make a payment to the Commissioners for the Reduction of the National Debt.

From 2003-04 – the first full financial year following the integration of the Commissioners for the Reduction of the National Debt (CRND) into the UK Debt Management Office (DMO) – to 2025-26, donations made to the Donations and Bequests Account total £595,211,093. The largest individual cashflow of £585,000,000, received in August 2024, followed a significant transfer from the National Fund – a charity whose intended purpose is to pay off the national debt of the United Kingdom

Additional information on donations made in previous financial years to the Donations and Bequests Account can be found on the DMO’s website here: Publications

The requested information, provided by tax year, is given in the table below.

Individuals can pay voluntary National Insurance contributions for up to six years in arrears to fill gaps in their National Insurance record.

There are also a wide range of National Insurance credits available, ensuring people can build their National Insurance record. Some are linked to benefits that can be claimed in relation to illness or disability such as Employment and Support Allowance.

A population estimate for the number of individuals who pay voluntary class 2 National Insurance contributions abroad is being published on the 12 March 2026, in the Tax Information and Impact note for the Voluntary National Insurance contributions abroad changes announced at Budget 2025.

The changes to voluntary National Insurance contributions policy announced at Budget retain routes for individuals living outside of the UK to fill gaps in their NI records by paying Class 3 NICs, which allows individuals to continue to build entitlement to the UK State Pension.

This includes transitional arrangements for existing voluntary Class 2 and 3 customers to not be subject to the new 10-year qualifying conditions.

The removal of access to voluntary Class 2 NICs applies for the 2026/27 tax year onwards, and does not affect the ability of any customer to pay voluntary Class 2 NICs for periods abroad prior to 6 April 2026.

The previous rules around voluntary National Insurance Contributions (NICs) allowed those with a limited connection to the UK to build UK State Pension entitlement at a very cheap rate.

At Budget 2025 the Government took two immediate steps to fix the most unfair elements of these rules. From April 2026 we are removing most access to Class 2 voluntary NICs for periods abroad. This will prevent thousands of people who are not in the UK from building entitlement to a UK State Pension far more cheaply than working people here. Secondly, we are strengthening the link a person needs to have to the UK before they can build their National Insurance record abroad. A person will now need to have spent 10 years living or building their NI record in the UK, up from three years.

A Tax Information and Impact Note for these changes will be published alongside the introduction of legislation.

Telephony demand from individuals seeking to pay Voluntary National Insurance Contributions (VNICs) ahead of the 6^th April 2025 deadline was significant. In response, DWP provided routes for individuals to register their interest in paying VNICs. DWP introduced an online call-back form, a route for citizens to register their interest over the telephone and where possible, individuals were sent confirmation text messages.

Where individuals registered an interest to pay VNICs on or before the April 2025 deadline, the Department is honouring pre-deadline rates for all, even if the payment of VNICs is made after the deadline. Customers who are over State Pension age and who paid VNICs, will receive an increase to their State Pension.

For individuals living overseas (who are already over State Pension age), all DWP call-back requests were completed before the end of December 2025.

Customers who are over State Pension age and who paid VNICs based on pre-deadline rates, will receive an increase to their State Pension. The pre-deadline contribution rates required to purchase the relevant qualifying years will be honoured.

Telephony demand from individuals seeking to pay Voluntary National Insurance Contributions (VNICs) ahead of the 6^th April 2025 deadline was significant. In response, DWP provided routes for individuals to register their interest in paying VNICs. DWP introduced an online call-back form, a route for citizens to register their interest over the telephone and where possible, individuals were sent confirmation text messages.

Where individuals registered an interest to pay VNICs on or before the April 2025 deadline, the Department is honouring pre-deadline rates for all, even if the payment of VNICs is made after the deadline. Customers who are over State Pension age and who paid VNICs, will receive an increase to their State Pension.

For individuals living overseas (who are already over State Pension age), all DWP call-back requests were completed before the end of December 2025.

Customers who are over State Pension age and who paid VNICs based on pre-deadline rates, will receive an increase to their State Pension. The pre-deadline contribution rates required to purchase the relevant qualifying years will be honoured.

There is no eligibility for any form of salary sacrifice in relation to additional voluntary contributions to pensions for (a) Commons Ministers, (b) Lords Ministers, or (c) special advisers.

In total, DWP received c528,000 call-back requests from customers ahead of the voluntary National Insurance Contributions (VNICS) deadline of 5 April 2025. The Department has taken a two-stage approach to actioning these requests.

Stage 1 was to gather personal information such as National Insurance numbers and to filter out any duplicate requests. All stage 1 call-backs have been completed.

Stage 2 is the review of any gaps in the customer National Insurance record and to assess the impact this may have on a customer’s State Pension. All Stage 2 call-backs for customers over State Pension age, residing in the UK have been completed, with under 5,000 call-backs outstanding for customers over SP age residing abroad. There are c119,500 under State Pension (GB and abroad) Stage 2 call-back outstanding. We expect all Stage 2 call-backs to be complete by end March 2026.

DWP does not hold data on how many of the customers went on to pay VNICS under this arrangement.

Background:

DWP have prioritised Stage 2 for those over or near to their State Pension age. The Department received 56,262 stage 2 call-back requests for customers over State Pension age and living in Great Britain – all these call-backs have been completed.

In addition, DWP received 23,961 stage 2 call-back requests for customers over State Pension age, living abroad. DWP have cleared 19,184 of these with 4,777 call-backs left to complete. DWP expect to clear this set of call-back requests before the end of December 2025.

All other stage 2 call-back requests are where the customer is under State Pension age. DWP has 119,451 remaining. DWP expect to clear this set of call-back requests before the end of March 2026.

In total, DWP received c528,000 call-back requests from customers ahead of the voluntary National Insurance Contributions (VNICS) deadline of 5 April 2025. The Department has taken a two-stage approach to actioning these requests.

Stage 1 was to gather personal information such as National Insurance numbers and to filter out any duplicate requests. All stage 1 call-backs have been completed.

Stage 2 is the review of any gaps in the customer National Insurance record and to assess the impact this may have on a customer’s State Pension. All Stage 2 call-backs for customers over State Pension age, residing in the UK have been completed, with under 5,000 call-backs outstanding for customers over SP age residing abroad. There are c119,500 under State Pension (GB and abroad) Stage 2 call-back outstanding. We expect all Stage 2 call-backs to be complete by end March 2026.

DWP does not hold data on how many of the customers went on to pay VNICS under this arrangement.

Background:

DWP have prioritised Stage 2 for those over or near to their State Pension age. The Department received 56,262 stage 2 call-back requests for customers over State Pension age and living in Great Britain – all these call-backs have been completed.

In addition, DWP received 23,961 stage 2 call-back requests for customers over State Pension age, living abroad. DWP have cleared 19,184 of these with 4,777 call-backs left to complete. DWP expect to clear this set of call-back requests before the end of December 2025.

All other stage 2 call-back requests are where the customer is under State Pension age. DWP has 119,451 remaining. DWP expect to clear this set of call-back requests before the end of March 2026.

It is the department’s ambition that all families have access to high quality, affordable and flexible early education and care, giving every child the best start in life and delivering on our Plan for Change.

As the early years entitlements are expanded, it is vitally important they remain accessible and affordable for families. Paragraph A1.41 of the statutory guidance for local authorities says that they must take all steps available to ensure the entitlements are available free of charge to parents and that providers do not charge for certain types of services. This includes top up fees, materials, such as crafts, crayons and paper, business running costs, registration fees and non-refundable deposits as a condition of taking up an entitlements place, general charges and any additional fees not specifically listed and itemised as chargeable extras at A1.33. If a parent wishes to make a voluntary contribution then they can do so, provided they are not being charged for these sorts of services or items and that it is wholly voluntary.

HMRC does not have comprehensive records showing the total number of people who have purchased missing qualifying years, or the full value of these contributions paid across the range of available payment channels. As such, DWP have not been able to estimate the additional State Pension lifetime entitlement associated with these payments.

However, since the online State Pension forecast service was launched on 29 April 2024, 138,000 people have paid £180 million of contributions through this service.

HMRC collects residency and tax contribution history as part of the application process for paying voluntary National Insurance contributions . However, the cost of producing reliable statistics would represent a disproportionate cost.

HMRC does not have comprehensive records showing the total number of people who have purchased missing qualifying years, or the full value of these contributions paid across the range of available payment channels. As such, DWP have not been able to estimate the additional State Pension lifetime entitlement associated with these payments.

However, since the online State Pension forecast service was launched on 29 April 2024, 138,000 people have paid £180 million of contributions through this service.

HMRC collects residency and tax contribution history as part of the application process for paying voluntary National Insurance contributions . However, the cost of producing reliable statistics would represent a disproportionate cost.

The Department is currently calling customers who registered an interest in Voluntary National Insurance Contributions before 5^th April, where they may have a gap to fill. Where no further pension enhancement is possible, we may write to customers instead. We are prioritising those customers above or within 12 months of State Pension age.