There are currently "no plans" to publish the Prime Minister's personal tax return, George Osborne has said, despite an earlier pledge that senior ministers could do so.
The Chancellor told the Sunday Times that the plan, first mooted in 2012 as a move to improve transparency in government, was complicated by issues of "confidentiality".
David Cameron and other members of the coalition faced intense pressure to say whether they benefited from a decision in that year's Budget to reduce the top rate of tax from 50p to 45p.
But Mr Osborne told the paper: "There are genuine issues around taxpayer confidentiality and how it would work in practice.
"You see it as a feature of some American campaigns but I think there would be quite a lot of practical difficulties. There are no plans at this point. The income I receive is publicly declared."
At the time Mr Cameron, who earns £142,500 a year, was said to be "very happy" for the information to be released but the move would be unprecedented for a sitting prime minister.
Both Labour and the Liberal Democrats said in 2012 they would not be opposed to publishing tax details.
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