The accounts show that the Liberal Democrat leader received payments from three private donors directly into his personal account.
The payments were made between January 2006 and January 2008, and the accounts confirm that Clegg did not use the donations for personal expenditure.
The money was, as the Liberal Democrats said yesterday, used to pay researchers.
The Liberal Democrats decision to release the accounts follows an article in yesterday’s Daily Telegraph showing that Clegg received monthly payments of £250 from Ian Wright, a senior executive at the drinks firm Diageo, Neil Sherlock, the head of public affairs at the accountants KPMG; and Michael Young, a former gold mining executive.
Nick Clegg last night replied to accusations that he had done anything wrong as “complete rubbish.”
The Liberal Democrats have accused the Conservatives and Labour of employing smear tactics, following Clegg’s rocketing popularity in the polls over the past week.