Guidance

Self Assessment for MPs and ministers (SA102MPM1)

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

From:
HM Revenue & Customs
Published
6 April 2011
Last updated
31 March 2023 — See all updates

Documents

Self Assessment: tax and National Insurance contributions guide for MPs and ministers (SA102MPM1)

PDF, 190 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide gives advice about tax and National Insurance Contributions for MP’s and ministers.

Self Assessment: Parliament (SA102MP)
Use supplementary pages SA102MP to record employment income on your SA100 Tax Return if you’re an MP or minister.

Published 6 April 2011
Last updated 31 March 2023 + show all updates

  1. 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.

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

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

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

  5. First published.

Related content