Nicola Sturgeon and Scottish party leaders publish tax return documents as pressure mounts on George Osborne

Nicola Sturgeon has become the latest political leader to publish her tax returns, as pressure mounts on George Osborne to reveal whether he has ever benefited from offshore tax havens.

In releasing the personal financial information, the Scottish First Minister joins the Conservative's leader in Scotland Ruth Davidson and Labour’s Kezia Dugdale. The SNP leader received more than £104,000, and paid over £31,000 in tax.

An SNP spokesman said: "The First Minister's only income is the salary she receives as an MSP and First Minister.

"Nicola Sturgeon pays tax on her full salary entitlement but only draws her salary at its 2008/09 level - the balance is automatically paid to the Scottish Government for use in general public spending.

"As a result, in 2014/15 the First Minister paid around £3,000 into the Scottish Government consolidated fund."

Ms Dugdale's documents show she had an income of £57,465 in 2014-15 and was charged £11,250.40 tax. A total of £5,242 was classified as "profit from self employment" through her newspaper columns although the cash goes directly to charity MND Scotland.

Meanwhile, Angus Robertson, the SNP’s leader in Westminster, has written to the Prime Minister to demand all cabinet ministers release statements on their financial affairs. He said the Chancellor was hypocritical in attacking tax avoidance but failing to release his own tax returns.

He added: “David Cameron has serious questions to answer and must provide full disclosure of his cabinet: how many government ministers have benefited from tax havens?”

“We have yet to hear from George Osborne, or others.”

Earlier this week the Chancellor deflected questions as to whether he has personally benefited from offshore funds.

On visiting the Ocado Customer Fulfilment Centre in Hatfield, he was asked: "Do you now or will you in the future benefit from any offshore funds?"

Rather than answer the question directly, Mr Osborne responded by saying that members of the Commons record all their interests in the register of members' interests.

A source close to the Chancellor, speaking after the ITV interview, said: "George has no offshore interests, in shares or anything else, and as he made clear earlier all his interests are properly declared in the register of interests."

Documents released by Downing Street on Saturday showed Mr Cameron paid more than £400,000 in tax on an income of around £1 million over six years from 2009 to 2015. They also revealed Mr Cameron had been given a £200,000 gift by his mother following his father's death - which could potentially avoid inheritance tax.

Number 10 said the two payments of £100,000 in 2011 came on top of the £300,000 Mr Cameron inherited from his father, Ian, as the Prime Minister's mother, Mary, attempted to "balance" the sums received by their children.

The disclosure came after Mr Cameron admitted botching the handling of the row over his finances, telling Tory activists at the party’s spring conference it had “not been a great week”.

The Prime Minister was accused of misleading the public by Labour leader Jeremy Corbyn after he admitted he held a profitable stake in his father’s offshore investment fund – which he sold for £31,500 before the 2010 general election.

The leak of a huge cache of documents, dubbed the Panama Papers, revealed Ian Cameron, who passed away in 2010, ran a fund under the name Blairmore Holdings.

Mr Cameron and his wife, Samantha, bought their holding in Blairmore in 1997 for £12,497 and sold it for £31,500 shortly before he became Prime Minister in 2010. Income tax was paid on the dividends, but the profit on the sale was just below the capital gains tax threshold for a couple.

In the wake of revelations, Mr Corbyn suggested everyone in public life should be made to publish their tax return.

He said he was still not satisfied that Mr Cameron was being fully frank about his income or his tax affairs describing them as “more than a little odd” and pointing out that the Downing Street’s position on the issue appeared to change “every 18 hours to 24 hours”.

A Labour spokesman said: "The Panama papers showed that the rich elite are playing by different rules from the rest of us.

"Following the shocking revelation that the Prime Minister has benefited from money hidden away in tax havens, it's more important than ever for all political leaders to be transparent about their finances."

Ms Davidson's tax return revealed she earned £52,223 in 2014-15 and paid £10,513 in tax.