Jeremy Corbyn was facing claims he may have failed to declare income on his tax return last night after it appeared to show that he did not take a salary as Labour leader.

Around £40,000 was missing from his official declaration to HM Revenue and Customs and aides were unable to explain the omission.

Hours after Philip Hammond refused to publish his tax return Mr Corbyn published his documents for 2015/16 in a bid to put pressure on the Chancellor to change his mind.

But he declared £77,000 in salary and allowances and £36,000 in pensions income when he should have earned around £150,000 including his pay for being leader of the party.