A copy of the internal HMRC instructions relating to dealing with the specific issues that arise in relation to the income liabilities of Members of Parliament.
HMRC does not hold the information requested. There are no internal instructions to HMRC staff for dealing with specific issues relating to the tax liabilities of Members of Parliament.
HMRC does, though, produce a booklet for Members of Parliament entitled 'MPs, Ministers and Tax' (PDF 113K), to help MPs understand the issues relevant to their tax affairs.
