The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.
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.
Members of the UK Parliament are entitled to claim expenses in respect of:
UK travel they undertake in order to allow them to carry out their parliamentary duties
evening meals taken on the Parliamentary Estate when the MP has to be present because the House is sitting beyond 7.30pm
travel by their spouse between their London-area accommodation and the constituency, if the spouse and the MP share caring responsibilities
European travel to and from an EU institution or agency or the national parliament of another Member State, of a candidate or applicant country o
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