Call for Evidence: Voluntary National Insurance contributions
22 July, 2026
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HMRC have published a Call for Evidence on voluntary National Insurance contributions (NIC).
This Call for Evidence is seeking views on the design, operation and future direction of voluntary payments used to fill gaps in National Insurance records. Voluntary NICs are typically paid to help secure entitlement to State Pension and certain contributory benefits.
In particular, evidence and views are sought on:
- how voluntary NICs operate in practice for different groups
- whether the current system delivers fair and proportionate outcomes
- how well the system supports informed decision‑making by individuals
- how voluntary NICs interact with National Insurance credits
- options for reform
No specific policy changes are proposed but responses will help shape any future options.
The ATT will be responding to the Call for Evidence and would welcome feedback from members for consideration as part of our response. Please email [email protected] with your comments before 12 August 2026