Policy paper

Memorandum of Understanding on Royal Taxation

A Memorandum of Understanding about how Her Majesty the Queen and His Royal Highness the Prince of Wales pay tax.

• From: HM Treasury
• Published: 15 March 2013
• Last updated: 15 January 2014 — See all updates

This publication was withdrawn on 20 July 2023

This Memorandum of Understanding on Royal Taxation [which covered the late Queen Elizabeth II and the former Prince of Wales] has been superseded by The Memorandum of Understanding on Royal Taxation 2023 which covers His Majesty King Charles III and Prince of Wales, published in July 2023.

Documents

Memorandum of Understanding on Royal Taxation

PDF, 358 KB, 19 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 digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This Memorandum of Understanding is about how Her Majesty the Queen and His Royal Highness the Prince of Wales pay tax voluntarily on income that would otherwise not be taxable.

The Memorandum has been revised so that the text now takes account of the Sovereign Grant Act 2011.

View the Sovereign Grant Act 2011 on the Parliament website

Read guidance on the Sovereign Grant Act 2011

Published 15 March 2013
Last updated 15 January 2014 + show all updates

1. 15 January 2014

   added link to Act guidance

2. 15 March 2013

   First published.