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Guidance

Tax and National Insurance contributions for MPs and ministers

Find information about tax and National Insurance contributions for MPs and ministers.

Updates to this page

From:
HM Revenue & Customs
Published:
6 April 2011
Last updated:
2 July 2026
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  1. The 'Income thresholds for Making Tax Digital for Income Tax' section has been removed as this information can be found in the 'Self Assessment and Making Tax Digital for Income Tax' section.

  2. The Tax and National Insurance contributions — guidance for parliamentarians and ministers file has been updated.

  3. Added translation

  4. A new updated version of Self Assessment: tax and National Insurance contributions guide for MPs and ministers (SA102MPM1) has been added.

  5. The Self Assessment: tax and National Insurance contributions guide for MPs and ministers (SA102MPM1) has been updated to confirm how you can contact HMRC's Public Department (PD1) and the section on Private Residence Relief confirms that the final 9 months of ownership is always treated as if you had occupied it as your only or main residence.

  6. The Self Assessment: tax and National Insurance contributions guide for MPs and ministers (SA102MPM1) has been updated.

  7. An updated version of the guidance has been added.

  8. Helpbook SA102MPM1 - a tax and National Insurance contributions guide for MPs and ministers - has been updated.

  9. First published.

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Tax and National Insurance contributions — guidance for parliamentarians and ministers

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This guide gives advice about tax and National Insurance contributions for parliamentarians and ministers.

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