A white piece of paper with the words 'national insurance' written in capitals is lying on a desk with a pen and calculator

Call for Evidence: Voluntary National Insurance contributions

17 September, 2026

The ATT has responded to HMRC's Call for Evidence on voluntary National Insurance contributions  (NIC). 

The Call for Evidence sought 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 were 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 were proposed but responses will help shape any future options.

In our response we noted that Voluntary NICs provide a fair and proportionate means of protecting State Pension entitlement where individuals have genuine gaps in their contribution records. We suggested that any reform should be evidence-based and should balance fairness, transparency and the protection of legitimate expectations.

We also noted that the system would benefit significantly from clearer and more personalised information, particularly on the interaction between voluntary contributions and National Insurance credits. Individuals and their agents should be able to establish easily whether a payment is advisable, whether it will increase entitlement and whether any alternative route is available.