Written Question·Treasury·UIN 78848
Additional Voluntary Contributions
Tabled: 10 October 2025
Answered: 15 October 2025
Question
Richard Foord
Liberal Democrat — Honiton and Sidmouth
To ask the Chancellor of the Exchequer, whether pension increases resulting from voluntary National Insurance contributions are backdated to the date HMRC received payment in cases where processing delays exceed the expected timeframe.
Answer
Dan TomlinsonWhere voluntary National Insurance contributions lead to a pension increase, the adjustment is applied to the relevant tax years being applied for and is backdated to the date HMRC received the payment, even if processing takes longer than expected.