Members of Parliament

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Members of Parliament

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 another Member State, of a candidate or applicant country or of any other 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+™
Powered by Tolley+
  • 10 Jul 2024 10:31

Popular Articles

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more Read more

Bare trusts ― income tax and CGT

Bare trusts ― income tax and CGTThis guidance note explains how trustees of bare trusts are treated for income tax and capital gains purposes. Although a bare trust is, in equity, a type of trust, for both income tax and capital gains tax purposes its existence is transparent. This means that no tax

14 Jul 2020 15:34 | Produced by Tolley Read more Read more