Which MP is the highest earner? Who receives the highest donations? Who takes the most foreign trips? We’ve just launched an interactive map that lets you explore all this and more.
There’s an important political debate about what gifts an MP should accept, and what outside roles are appropriate. We’ll leave that to others.1To answer a question that’s often raised – there are usually no tax implications from gifts, which is why we haven’t commented on the recent controversies. Gifts from an employer are taxable. Gifts made by someone who dies within seven years can be subject to inheritance tax. Gifts to trusts and companies can sometimes have an immediate inheritance tax charge. But gifts (meaning gratuitous payments which are not in exchange for something valuable) made to individuals by someone who isn’t an employer aren’t subject to income tax. The exception, as someone pointed out in the comments, is where the gift is related to the employment and coming from someone who has received services, like a tip (the authority for that is Calvert v Wainwright) – there will be evidentiary challenges proving that any gift to an MP is for services rendered (and indeed likely more serious adverse consequences for the parties than tax). The foregoing reflects the conventional view, but some very knowledgeable people have suggested in the comments below that there may be in some cases a question as to whether it is correct. This may be something we look into further, but (having made extensive enquiries) the practical answer seems to be that nobody – HMRC or advisers – can recall a politician being taxed on a gift they receive.2It is sometimes suggested we should change the law so MPs are taxed on gifts – we don’t see the case for that. There is a rational case that gifts should be banned, and a rational case that gifts should be permitted. Permitting them, but subjecting them to a uniquely punitive tax regime, doesn’t seem justified. However, we do think it’s important for MPs’ gifts, donations, earnings and other financial affairs to be publicly visible.
So we’ve launched an interactive map. You can use it directly below, or click here for a full screen version.
How to use it
Hopefully the map is reasonably intuitive, but this is a quick guide:
- Change the “shading” box on the left to shade the map to show donations (i.e. gifts made for political campaigning), gifts (i.e. personal gifts), earnings, foreign trips, shareholdings, etc
- Then you can zoom in and click on individual constituencies to see all the data for individual MPs, all cross-linked from every source we could pull data off.
- When looking at foreign trips, you can click the “world map” button to see the countries MPs have visited.
- Or enter text in the “category” box to e.g. see all trade union funding.
- Or enter text in the “donor” box to see all donations/gifts from particular individuals/companies. Note that you may need to zoom in to see the shading for smaller constituencies (particularly London).
Limitations
All donations, employment, paid trips, and other benefits are reported by MPs, and Parliament publishes a register of them. We used Parliament’s fantastic API (together with the Companies House API) to create this interactive map.
The data is often not very good – there are many errors, particularly around company and individuals’ names. We tried to fix and match them as well as we could. But the errors suggest that there is no checking of data by Parliamentary authorities – we’ll be writing more about this soon.
Please do leave comments below, either with suggestions for improving the map, or if you find anything interesting. Or drop us a line (using the About/Contact menu option at the top of this page).
Other sources
There are other similar projects:
- Open Innovations have an impressive hex map, with lots of textual data as well. More sophisticated than ours in many ways, but lacks the Companies House linking. And a different presentation – some people prefer hex maps; we prefer geographical ones.
- This from Sky and Tortoise Media is brilliant for looking at individual MPs.
- They Work For You has a text-based index, which (invaluably) shows changes over time.
- There is an indexed text search here, from a husband and wife team.
Please let us know if we’ve missed any.
Many thanks to the brilliant M, who wrote the code that powers the map. He’s done something amazing, for no pay or reward of any kind, and doesn’t even want to be credited.
The map is © M and Tax Policy Associates Ltd (as his agent), and licensed under the Creative Commons BY-SA 4.0 licence. That means you can freely refer to it, copy it, and use it however you wish, provided you credit M and Tax Policy Associates Ltd.
- 1To answer a question that’s often raised – there are usually no tax implications from gifts, which is why we haven’t commented on the recent controversies. Gifts from an employer are taxable. Gifts made by someone who dies within seven years can be subject to inheritance tax. Gifts to trusts and companies can sometimes have an immediate inheritance tax charge. But gifts (meaning gratuitous payments which are not in exchange for something valuable) made to individuals by someone who isn’t an employer aren’t subject to income tax. The exception, as someone pointed out in the comments, is where the gift is related to the employment and coming from someone who has received services, like a tip (the authority for that is Calvert v Wainwright) – there will be evidentiary challenges proving that any gift to an MP is for services rendered (and indeed likely more serious adverse consequences for the parties than tax). The foregoing reflects the conventional view, but some very knowledgeable people have suggested in the comments below that there may be in some cases a question as to whether it is correct. This may be something we look into further, but (having made extensive enquiries) the practical answer seems to be that nobody – HMRC or advisers – can recall a politician being taxed on a gift they receive.
- 2It is sometimes suggested we should change the law so MPs are taxed on gifts – we don’t see the case for that. There is a rational case that gifts should be banned, and a rational case that gifts should be permitted. Permitting them, but subjecting them to a uniquely punitive tax regime, doesn’t seem justified.
26 responses to “Map of MPs’ donors and interests”
“…there will be evidentiary challenges proving that any gift to an MP is for services rendered…”
I’m not so sure. Generally with tax the burden of proof is on the taxpayer: HMRC avers the ‘gift’ is for services rendered and the MP has to prove that it’s not. I think that HMRC must have something like reasonable suspicion; I don’t think that HMRC can make assertions out of the blue.
Hi Dan, this is a great resource thanks for the tweet about it.
I’ve been working on my own site for a few years and still have loads of ideas to implement. Would love your feedback and if you think it’s suitable maybe inclusion in the list above.
It allows you traverse the Declaration of Interests via a network map, here’s an example starting on the Betting and Gaming Council.
https://www.transparencyfirst.org/map?eJyLVkpV0lEwMzI301Ew1FEw0FGIjgVTSqllSrEAX2gGZw==
You can also register and subscribe for updates on politicians or entities.
Thanks, Gary
That’s really interesting (although the link did not work for me first time, I had to then click the home page to see anything – the second time it worked).
Thank you for persevering with the previous link I sent. The cookie consent wasn’t loading, and the network map was in a wait state. It’s fixed now.
The map above loads a little slower because it checks for MPs with relationships, and there are some. Here’s another example showing a network map of the Jockey Club, expanded to show links from MPs who have declared interests in the Jockey Club, as well as their onward declarations.
https://www.transparencyfirst.org/map?eJyLVkpV0lEwNDOx1FEw0lEw0FGIjgXydRSUEtOUYgFfIwZU
Please note that I’m blocking web browsers from outside of the UK.
To Dan’s point 4, these gifts are clearly overwhelmingly related to the MP’s position. Keir Starmer did not receive Arsenal tickets because he was just a mate of the donor. I don’t see any need for more evidence than that? MP’s, as directly elected representatives, certainly present themselves as “employed by the people”, and most people agree with that. So I would argue MP’s are in fact much the same as taxi drivers. Whether the donors get value for money is not a tax issue.
There has to be a service rendered by the MP to the donor, and there’s no evidence of that.
Hello Dan,
I am responding to your footnote, and the various comments, about tax with “War and Peace”. Personally, I don’t think MPs should be taxed on genuine gifts and donations that support the work of an MP. But I’m not convinced that there should be an absolute exemption for tax for all gifts and donations. And I don’t think that the employment income tax position is as narrow as you suggest.
Let’s pretend and MP has been paid a sum of £100 and assume that they are through the disguised remuneration gateway in s554A ITEPA 2003, so that Part 7A applies. I’ll come back to that assumption in a bit. But for now, that means that unless there is a specific exemption, PAYE must be operated when the cash is paid on that £100. This would be by the UK donor and by whoever operates PAYE on an MP’s pay (and if one does, there’s no need for the other to operate PAYE). If it the donor has no tax presence in the UK then whoever normally operates PAYE on the MP’s pay must do so. That person must also operate NIC.
If the £100 was a loan (and no exemption applied) then there would be no tax relief when the loan is repaid. So on 23 March 2023, Siobhain McDonagh MP disclosed a £1.2m loan and so (on my assumption about the disguised remuneration gateway and no exemption applying), a lot of tax would be due.
Before getting into the gateway, let’s look at the exemptions. Section 554E(12) means that the disguised remuneration rule “does not apply by reason of a relevant step taken by the Independent Parliamentary Standards Authority in relation to a member of the House of Commons”. While that covers a lot of things, it does not cover gifts and donations. There are no other specific exemptions for payments and an interest-free loan given to an MP would not be exempt. So that puts a lot of pressure on the gateway.
The key questions for s554A is whether or not “it is reasonable to suppose that, in essence … the relevant arrangement [the donation, gift or loan] … is … concerned (wholly or partly) with the provision of, rewards or recognition or loans in connection with [the MP’s] employment”. Easy, an MP has no employment, so no problem. But not so fast.
Section 5(2) ITEPA basically says where someone has an office, they are an employee for employment income tax purposes. Section 5(3) says that an office includes “any position which has an existence independent of the person who holds it and may be filled by successive holders”. That’s sounds like an MP.
Going back to “it is reasonable to suppose that, in essence … [the payment of the £100] … is … concerned (wholly or partly) with the provision of, rewards or recognition or loans in connection with [the MP’s] employment”, the next question is what does “in connection” have mean. I think it is fair to say that it means something like “having to do with”. That’s much wider that the normal by reason of employment rule but it’s not super-duper wide and must be applied in a Part 7A context. If an MP’s mum buys them a suit to look smart for the cameras on their first day in Parliament, I don’t think that connection would be strong enough. But if a donor lends someone £1.2m interest-free it gets more interesting. If the donor is a mate who the MPs known for years, gone round each others houses for BBQs, gives them a lift to the airport when they go on holiday, etc then I don’t think that’s within the gateway. But if the donor and MP only know each other through Parliamentary stuff, or only vaguely know each other, I could see someone saying that the payment was made “in connection” with.
Now a £100 gift might be to allow the MP to buy a mouse, keyboard and some toner cartridge for the office. No “rewards or recognition” there. No loan either. But what if the £1,200,000 was a loan? Why would that not be taxable if there was a strong enough connection? What about an MP who is recognized as a high-flyer who gets given £25,000 to help their campaign to be the leader of their political party? No loan. But is that “recognition”? Is that “rewards” for doing a good job as a high-flyer?
I don’t think that these rules should normally apply to an MP. But I struggle to says that there is no tax on money lent by a donor who is not a long-standing friend.
For completeness, the only thing I know about Siobhain McDonagh MP’s loan is what it says in the register, nothing else.
thanks – that’s a really interesting analysis. If you expanded it into an article I’d gladly publish it! I don’t personally have the expertise to critique, but I’d involve some of our wider team who do.
I’d happy to do that but tax is based on the fact pattern and I don’t understand what actually happens with the cash that MPs receive and how is it accounted for. Without that, I think it would be a bit like any article would be a bit like a chocolate teapot.
So, for example, let’s say an MP receives a payment of £25,000 from an individual (and not an in kind donation). Does that get put into a bank account separate from the MP’s personal account? Is there then any accounting for how it is spend (e.g. £600 on a new laptop for the office manager) so that the MP knows that £24,400 has not yet been spent and must continue to be spent. Or is it, for example, just put in the MPs personal bank account? Is there anything that prevents the MP from spending it on themsleves and their family? Do they have to account for every penny spent (or not yet spent) to their donors?
Well dome M (and you Dan)
I feel sure the eyes of a lot of people would be opened if they accessed the constituency in which they vote (and of course some other constituencies)
It would be great if a way could be found to make the map/information available to a wider audience than those of us who hear from you regularly and already appreciate/understand what you refer to.
I’m pleased to see that my MP is low down/negligible in the pecking orders.
Interests section missing for Mary Glindon. Might be interesting.
Looking at the register, it looks like she has not registered anything yet: https://members.parliament.uk/member/4126/registeredinterests
I can see she registered donations in 2021 and before. Perhaps she has nothing to register at the moment?
that’s fair, but of course they relate to the employment and are coming from the person receiving the service. So I think MPs very different from taxi drivers…
Echo the comments above. We live in the age of the professional politician with little experience outside the political arena (in my case a 23 year old student for an MP, who cannot even yet respond to constituent issues!) and they will see their more seasoned colleagues receiving “gifts” and so they will think this is normal even for every day personal matters. How can Sir Kier justify the torrent of freebies from various football clubs, which have nothing to do with his political role and are purely personal (like the clothes and glasses) and he should be taxed on the benefit.
Yes – I don’t agree with the footnote on the “gifts” either and neither does the case law. If the “source” of the payment is their employment or some other sort of commercial relationship the so-called “gifts” are taxable on normal principles irrespective of whether the payments are made directly by the employer or not. Where these MPs are concerned the benefits were given to them in the furtherance of the duties they were performing in the course of their work – e.g. to look more professional. Moreover, there’s an obvious dual of purpose to items concerned that makes apportionment between work and private purpose impossible unlike e.g. the famous Spearmint Rhino case . . . All these MPs need formally reporting to HMRC on the suspicion they have knowingly received work related benefits they have not declared. I have known colleagues receive gifts from clients of their firms who have had to declare them for tax. Why should MPs cheat the tax system?
It’s a great resource, thank you. I would say that it feels a bit squashed at the top of the page. Is there a full page version that renders the tables better?
Yes – you should see a full screen link just before the map.
Not sure the app works fully as intended. For instance, it says that the value of Nigel Farage’s foreign trips were £0.00 in total, but then lists two trips worth £9k and £32k that he’s had sonce being elected MP in early July.
I suspect this is a bug that will apply across the board, and is not an isolated occurrence.
Dan, I would be grateful if you or your team can explain why s201 ITEPA 2003 does not apply to some of these MP gifts/freebies, especially the nice clothes. See some basic analysis here: https://www.accountingweb.co.uk/any-answers/labour-leaderships-dressing-down
I note that David Whiscombe seems to agree with me here: https://www.taxjournal.com/articles/freebies
it’s an interesting point and we’ll look into it further. I’ve asked around quite extensively and haven’t found anyone aware of any politician ever being taxed on a gift; it would be interesting if e.g. models/actors are ever taxed on gifts they receive from fashion houses etc.
Noted with thanks and I also note that Andrew Park agrees with this point in his above 24 September 2024 at 1:22pm comment, so it definitely warrants further investigation methinks, as it could be the next big tax scandal to hit a chancellor et al and you are clearly the person best suited (pardon the pun) for that task.
Darren, just commenting on your footnote. Some gifts made by non-employers are taxable – for instance if they are customary. The classic example would be tips for taxi drivers or waiting staff in a restaurant. Is there a case that donations to MPs have become so customary that they should be taxed under the same principle? Not a uniquely punitive tax regime. Just the same regime that applies to taxi drivers!
Is a tip considered a gift? I wouldn’t have thought so, as tips are given on receipt of a service.
Gifts should be given without any strings attached – no expectation of a service to be provided in return.
A donation is in anticipation of a service to be performed from which the donor may or may not benefit.
I’m just a lay person but that’s how I see it 🙂
Dan, first my apologies for calling your Darren! (Had just searched my own MPs name and it must have stuck!).
I’m not sure it’s quite right to say that voluntary payments are taxable because the donor has received something in return. What about clergyman’s Easter Offerings? See Cooper v Blakiston (1908) 5 TC 347.
The question there was not whether the congregation had received services from their vicar. It was that the payments were received in his capacity as Vicar (rather than, say, in his capacity as friend). Lord Ashbourne says:
People were urged, it is true, to subscribe as a personal, freewill gift, the contributions were wholly voluntary and the amount given was regulated entirely by the discretion of the subscribers. But in what character did the Appellant receive them? It was suggested that the offerings were made as personal gifts to the Vicar as marks of esteem and respect. Such reasons no doubt played their part in obtaining and increasing the amount of the offerings, but I cannot doubt that they were given to the Vicar as Vicar, and that they formed part of the profits accruing by reason of his office.
As Tigs says in the comments, if a new MPs mum buys them a suit so they look good in front of the cameras, that gift is probably made as daughter/son. But in most cases the gift is made to the MP because they are an MP and therefore an office-holder. I’m not sure that you even need to get as far as the disguised remuneration rules – although that would be a back up argument
thanks, John – I just suggested to Tigs that there may be an interesting article in this…