DWP now reports multiple underpayments relating to issues in the National Insurance record. In addition to the HRP underpayment, DWP has also identified that the National Insurance records for 10 million people claiming Universal Credit have not been updated properly. DWP estimates that 137,000 of these people have already reached State Pension age, and a smaller proportion may have been underpaid.46 We challenged DWP to explain what it is doing to make sure that underpayments relating to inaccurate or incomplete benefit records do not happen again. DWP explained that both the National Insurance and Child Benefit records are the responsibility of HMRC, but that DWP has an interest in making sure it has an accurate National Insurance record to pay the correct State Pension.47 It told us that it has commissioned a joint internal audit review with HMRC to look at how the National Insurance record is produced and whether there are any issues in terms of quality and assurance. It expects this to be complete by the end of 2023, and told us it will say more on this work in its next Annual Report & Accounts.48