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 Members of the Senedd Cymru (Welsh Parliament) (MSs). For HMRC self assessment guidance for MPs, see the GOV.UK website.

Travel and subsistence expenses

Members of Parliament

Under the Independent Parliamentary Standards Authority’s (IPSA’s) current funding scheme, funding is available, subject to the scheme conditions, for specified parliamentary travel and subsistence, including:

  1. •

    travel between Westminster and the constituency, travel within the constituency and other qualifying UK travel undertaken for parliamentary purposes

  2. •

    qualifying travel elsewhere in Europe for parliamentary purposes

  3. •

    specified travel for spouses or partners, dependants and carers, subject to the conditions in the funding scheme

  4. •

    other qualifying travel and subsistence provided for by the current IPSA funding scheme

See Parliamentary Standards Act 2009, s 5.

Tax and national insurance treatment

Payments are exempt

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+™
  • 08 Sep 2026 10:05

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

Popular Articles

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

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

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

Read more Read more