Tax paid on gifts and hospitality received by Austin Mitchell MP


Your e-mail referred to a gift from Grand Central Railway Company Limited appearing on the Register of Members’ Interests for Mr Austin Mitchell MP. You specifically requested information on:

  • Whether ‘this entry been included on Mr Mitchell's P11D and has he paid all and any appropriate taxes on the benefit in kind he received;’ and

  • ‘if Mr Mitchell has not paid such benefits, under what provision of the rules for the taxation and National Insurance treatment of benefits in kind and expense payments has been used?’


IPSA took over payment of MPs’ expenses and costs from the Department of Resources (formerly Department of Finance and Administration) on 7 May 2010. As such, we produced P11Ds for all MPs in July 2011. These were for expenses paid by IPSA to MPs covering the period from 7 May 2010 to 31 March 2011.

I can confirm that the gift received by Mr Mitchell from Grand Central Railway Company Limited did not form part of the P11D we issued to Mr Mitchell. We have not included any gifts received by MPs on the P11Ds we issued in July 2011 because they are outside our remit; the Register of Members’ Interests, including any gifts and hospitality received, remains with the House of Commons. It is for the MP to report any gifts or other sources of income directly to the House of Commons and HMRC where appropriate, so we would not hold information on whether these were reported or whether tax was paid.

If you have not already done so, then you may wish to write to the Freedom of Information team at HMRC Freedom of Information Team, Room 1C/25, 100 Parliament Street, London, SW1A 2BQ. Alternatively, you may wish to contact Mr Mitchell for further details at his constituency office address: 13 Bargate, Grimsby, North East Lincolnshire, DN34 4SS.

12 December 2011
Exemptions Applied: