£400m going unclaimed as thousands unaware of little-known allowance

So what is this pension, who is eligible for it and why are so many not claiming it?

Barclays PLC (BCLYF)

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Insider roster

Individual or entity	Most-recent transaction	Date	Shares owned as of transaction date
Ashton-Rigby (Mark)	Bought	15 Jun 2021	97,820
Compton (Paul H)	Bought	15 Jun 2021	2,041,261
Currie (Alistair)	Bought	15 Jun 2021	286,550
Dainton (Stephen)	Bought	15 Jun 2021	773,975
Roberts (Tristram)	Bought	15 Jun 2021	1,566,926
Shaah (Taalib)	Bought	15 Jun 2021	81,045
Shapiro (Stephen)	Bought	15 Jun 2021	106,001
Staley (James E)	Bought	15 Jun 2021	6,074,419
Venkatakrishnan (C S)	Bought	15 Jun 2021	1,543,328
Wiggins (Sasha)	Bought	15 Jun 2021	87,308
*Insider roster data is derived solely from the last 24 months of Form 3 & Form 4 SEC filings.