Michael Gove has become the first of the Conservative leadership candidates 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 in Prime Minister David Cameron's 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."
Press Association
