We asked HMRC how it can be sure that it will reach the right people and also avoid paying out any illegitimate claims. It told us that it would apply due diligence to all claims. HMRC also told us that alongside targeted letters it is planning a communication campaign to encourage people who think they may have missed out to apply. HMRC added that in August 2023 it launched an online checker that customers can use to understand if they have enough National Insurance contributions for a full State Pension – where this is already full, HRP would not make any difference.37 We challenged DWP to justify its assumption, set out in the 2022–23 accounts, that 75% of the next-of-kin of deceased customers will come forward to make a claim for HRP. DWP explained that this is the based on the take-up rates it observes for the ongoing State Pension underpayment exercise. It told us it has set up a next-of-kin portal that people can register with if they think a deceased relative may have been underpaid.38 However, HMRC acknowledged that it is “incredibly difficult” to find and pay back the right next-of-kin. HMRC added that where there are competing claims from multiple next-of-kin it will have to make a judgement, but it has not yet decided how to handle this.39