SA102M - Ministers of religion guide to completing your self-assessment

SA102M - Ministers of religion guide to completing your self-assessment

As a minister you are required to include your employment income on the SA102M Ministers of religion schedule.

Some helpful notes for you to follow when completing this schedule are: https://assets.publishing.service.gov.uk/media/6421556a32a8e00012fa94f5/SA102M_Notes-2023.pdf (22/23)

These help notes above will give you details about each box which you can cross reference to the boxes mentioned on the entry pages on our SA102M page.

If you also rent out your own home, the income would be treated as rental income. This is reportable on the SA105 Property page. Again, your rental income and relevant expenses should be recorded on this page. HMRC help notes for this page which gives some information on each entry box can be found here: https://assets.publishing.service.gov.uk/media/6419c3758fa8f547c7ffd689/SA105_Notes_2023.pdf


Other manuals are available on the link above.

However, looking at council tax specifically, for example, the payments do not benefit the Minister and therefore you don't need to report this: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim60014#:~:text=So%20when%20the%20church%20pays,of%20his%20or%20her%20office.

For property expenses, please see the following manual: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim60044

If you use your own home as an office, you may be able to claim some of the expenses.

These pages can be complex, so if you aren't sure what is required we always recommend you seek professional help.

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