Tory leadership contender Michael Gove publishes tax returns

Michael Gove has become the first contender in the Conservative leadership race to publish his tax returns during the campaign.

The Justice Secretary paid nearly £70,000 tax in the two years up to April 2015, the documents reveal.

Mr Gove's income in 2013/14 when he was Education Secretary was £117,786 and his high salary meant his personal allowance was reduced to £547, according to the documents.

The following year his earnings dropped to £96,071 when he became chief whip following David Cameron's cabinet reshuffle.

For the 2013/14 financial year, Mr Gove faced a tax deduction of £40,723, with an over payment of £214.20. He had previously underpaid by £15.20, the records show.

The following year, the total tax deducted was £27,929 and the remaining tax due totalled £280.80.

Mr Gove did not have any income from trusts, property and capital gains.

A spokesman for Michael Gove said: "Michael accepts that candidates for the job of prime minister should be transparent about their income and tax affairs."