Nicola Sturgeon has again pledged to publish her tax returns amid a growing row over the financial affairs of a former Tory chancellor.
The First Minister insisted today that her government and MSP's salary was her only source of income - and said there was no point "getting excited" about it.
It comes as Conservative party chairman Nadhim Zahawi faces calls to resign following a dispute over his own tax affairs.
It was confirmed over the weekend that Zahawi paid a penalty to HMRC while he was chancellor over unpaid tax of around £5million.
Prime Minister Rishi Sunak has asked his independent ethics adviser to investigate and admitted there are "questions that need answering".
The SNP had previously pledged to publish the tax returns of its leaders as long as it remained in power at Holyrood.
Asked about that a commitment, Sturgeon told a press conference in Edinburgh: "My salary as First Minister is my only income. If any of you are getting excited about what you might see in my tax returns I would caution you against it.
"There isn't anything in my tax returns other than my publicly known salary. We are coming up to the end of this tax year and once it passes I will publish my tax return.
"I also recognise that tax affairs are in the news - and I think when I last published a tax return it was when David Cameron was facing questions about his tax affairs. So when I get the administrative side of that sorted, I will do that."
Sturgeon is paid a total of £163,229 per year, which includes her basic salary as an MSP plus an additional £96,567 for her job as First Minister. The SNP leader also echoed calls from Keir Starmer and others for Zahawi to resign.
The Tory MP paid a penalty to HMRC over unpaid tax while he was chancellor but described the error as "careless and not deliberate".
Sturgeon said: "On the former chancellor, I think his position is untenable. I think he should resign his current position as chair of the Conservative party. It seems to be the case that while he was chancellor, he paid a seven-figure tax bill to HMRC which included a very significant pension.
"That means, as far as I can see, there was something untoward about his tax affairs to a very large tune, in terms of the amount of money involved. I think someone that is a government minister, and in that position, their position is untenable".
Pressure has been growing on Zahawi to give more details about his finances. The tax bill was related to a shareholding in YouGov, the polling company he co-founded in 2000 before he became an MP.
Zahawi has not confirmed how much his penalty amounted to, nor the total value of the final settlement with HM Revenue & Customs.
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