Pension savers have won more time to make voluntary National Insurance contributions to fill gaps in their National Insurance records and boost their State Pensions.

HMRC says that a record 11.7m taxpayers submitted their tax returns on time this year.

A million more people will be paying higher rate tax by 2027, according to forecasts published by HMRC in response to a Freedom of Information (FOI) request.

HMRC has named five tax avoidance schemes, including three promoted by AML Tax (UK) Limited.