Policy paper

Memorandum of Understanding on Royal Taxation

A Memorandum of Understanding about how Her Majesty the Queen and His Royal Highness the Prince of Wales pay tax.

Documents

Memorandum of Understanding on Royal Taxation

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Details

This Memorandum of Understanding is about how Her Majesty the Queen and His Royal Highness the Prince of Wales pay tax voluntarily on income that would otherwise not be taxable.

The Memorandum has been revised so that the text now takes account of the Sovereign Grant Act 2011.

View the Sovereign Grant Act 2011 on the Parliament website

Published 15 March 2013
Last updated 15 January 2014 + show all updates
  1. added link to Act guidance
  2. First published.