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.

From:
HM Treasury
Published
15 March 2013
Last updated
15 January 2014 — See all updates

This publication was withdrawn on

This Memorandum of Understanding on Royal Taxation [which covered the late Queen Elizabeth II and the former Prince of Wales] has been superseded by The Memorandum of Understanding on Royal Taxation 2023 which covers His Majesty King Charles III and Prince of Wales, published in July 2023.

Documents

Memorandum of Understanding on Royal Taxation

PDF, 358 KB, 19 pages

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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

Read guidance on the Sovereign Grant Act 2011

Published 15 March 2013
Last updated 15 January 2014 + show all updates

  1. added link to Act guidance

  2. First published.