Members of Parliament

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

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:

•
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 or of any other country that is a

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more

Value Added Tax

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��Ƶ