Members of Parliament

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Members of Parliament

Copyright © 2026 LexisNexis
Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

There are a number of special tax rules that apply to Members of Parliament (MPs). In the main, they provide exemptions for the various kinds of travel and subsistence expenses and other allowances paid to Westminster MPs, and as appropriate, to Members of the Scottish Parliament (MSPs) and the National Assembly for Wales. For HMRC self assessment guidance for MPs, see Self Assessment for MPs and ministers (SA102MPM1).

Travel and subsistence expenses

Members of Parliament

Members of the UK Parliament are entitled to claim expenses in respect of:

  1. •

    UK travel they undertake in order to allow them to carry out their parliamentary duties

  2. •

    evening meals taken on the Parliamentary Estate when the MP has to be present because the House is sitting beyond 7.30pm

  3. •

    travel by their spouse between their London-area accommodation and the constituency, if the spouse and the MP share caring responsibilities

  4. •

    European travel to and from an EU institution or agency or the national parliament of a Member State, of a candidate or applicant country or of any country that is a

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 26 Nov 2025 09:20

Home/ Tolley Tax Guidance/ Employment Tax / PAYE for employees

Popular Articles

Owner-Managed Businesses

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more
Personal Tax

Payment of the remittance basis charge

Payment of the remittance basis chargeRemittance basis chargeThe remittance basis charge is an annual charge payable by ‘long-term’ UK residents for the privilege of claiming the remittance basis.Taxpayers who wish to utilise the remittance basis (but do not qualify for it automatically) must pay

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Value Added Tax

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more