David Cameron received £200,000 as a gift from his mother on top of the £300,000 inheritance left following the death of his father, Downing Street has revealed.
The Prime Minister's finances have come under intense scrutiny over links to his father Ian Cameron's offshore business interests.
He has admitted that, along with wife Samantha, he made a £19,000 profit on shares in Blairmore Holdings, the Bahamas-based investment fund set up by his father, which he sold in 2010
But the disclosure of the two payments of £100,000 from his mother Mary in 2011 could trigger further questions about his family finances.
Mr Cameron has already been asked whether any of the £300,000 he inherited following the death of his father in 2010 came from the part of his estate in Jersey.
In an interview on Thursday Mr Cameron said: 'He left me some money, very generously, quite a lot of money. It was £300,000. I obviously can't point to every source of every bit of the money, and dad isn't around to ask the questions now.
'He was a very hard-working man who built up a business. He left his house to my brother. He left me some money. And left things to my brothers and sisters too. And I think there is transparency about all of that. And in the future I am not benefiting from any Cameron family trusts. At the moment I own no shares, no investments. I have savings.'
Downing Street revealed that after the Prime Minister's brother Alexander was left the family home in Berkshire, Mrs Cameron made two payments of £100,000 in May and July 2011 to Mr Cameron and also gave money to his sisters 'to balance it out'.
The payments will only become liable to inheritance tax if Mr Cameron's mother dies within seven years of the gift.
The numbers
The figures show that, on top of his income as Prime Minister, his 50% share of the rental income on the Camerons' family home in London amounted to £46,899. He received £9,834 in taxable expenses from the Tory party and £3,052 in interest on savings in a high street bank.
The figures reveal that when he first entered Downing Street in 2010 he took advantage of a £20,000 tax-free allowance as part of his £142,500 salary.
The Prime Minister and his wife Samantha made a £19,000 profit from their sale in 2010 of shares in the Blairmore Holdings fund set up by Ian Cameron.
The £9,501 declared as Mr Cameron's share of the profit in the schedule released by Downing Street fell below the threshold for capital gains tax, which stood at £10,100.
The tax return figures show that in 2009-10, while leader of the opposition, Mr Cameron paid £43,483 income tax on a total taxable income of £129,225.
In 2010-11, after entering Downing Street, he paid £56,155 on a taxable income of £157,286 - benefiting from the little-known £20,000 tax-free 'prime ministerial expenses deduction'.
In 2011-12 his income rose to £200,919, boosted by his share of the rental income from the Notting Hill home vacated by the Camerons when they moved into Downing Street, and he paid £77,987 in tax.
In 2012-13 Mr Cameron paid £72,472 tax on an income of £189,506; in 2013-14 he paid £76,288 on his £200,735 income.
Although Mr Cameron's gross salary as Prime Minister stood at £142,500 between 2010 and 2015, the variations in the taxable amount came through the way his pension contributions were treated and the different approaches taken to the £20,000 tax-free allowance.
The Prime Minister voluntarily cancelled out the allowance by declaring the equivalent amount as taxable income between 2011-12 and 2013-14 before waiving it entirely from 2014-15.
The figures show that the Camerons receive rent of more than £90,000 a year on the Notting Hill property.
Mr Cameron's 50% share of the net rental income, minus expenses, was £45,041 in 2011-12, £46,700 in 2012-13, £47,764 in 2013-14 and £46,899 last year.
Interest from his high street savings accounts amounted to £26 in 2009-10, £87 in 2010-11, £365 in 2011-12 before rising to £2,701 in 2012-13, £6,681 in 2013-14 and £3,052 in 2014-15.
Mr Cameron's savings benefited from the sale of £72,000 of shares when he entered No 10, with the gains on some shares wiped out by losses on others, resulting in a capital loss of £2,507, and around £40,000 in cash from an account with a stockbroker.
He also inherited £300,000 when his father died in 2010 but was also given two payments of £100,000 by his mother in May and July 2011 in an attempt to balance out the legacy left between the Prime Minister and his siblings.
Labour leader Jeremy Corbyn said he would publish his own tax return 'very, very soon' and insisted there were 'no surprises there' as he demanded action to crack down on tax havens.
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