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The data entry for Ministers follows the Inland Revenue's Self Assessment form.
More information about the entries may be found in the HMRC Revenue & Customs notes SA102M.
Name of Church and Nature of post or appointment - these fields are for information purposes and may be left blank.
Salary or stipend - enter any UK tax deducted at source and the gross income received.
Fees- enter the gross amount of fees received.
Offerings - enter the gross amount of offerings received.
Gifts and grants - enter any UK tax deducted at source and the gross income received.
Personal, vicarage or manse expenses paid - this has been divided into four:
heat and light, cleaning, gardening and other. This is so that IRIS can identify the constituent parts of the total personal, and vicarage, expenses paid. If the minister's income plus benefits is less than £8,500, the heating, lighting, cleaning and gardening amounts will not be added into the taxable income, benefits and expenses received at the bottom of the benefits page. In addition the heating, lighting and cleaning amounts are used in the computation of any service benefit cap on expenses page.
Living accommodation - if provided it is normally exempt from tax. (There is a tick box for this on the benefits screen.) However, where the person's role is administrative rather than pastoral, the value of the accommodation is taxable.
Round-sum expenses and rent - enter any UK tax deducted at source and the gross income received.
Mileage allowance - if any amount paid exceeds the maximum mileage allowance that may be claimed as an expense, enter the excess here.
Any other income from the post or balancing charges - enter any UK tax deducted at source and the gross income received.
Totals - these are computed automatically by IRIS.
Lump sum payments should be entered on the compensation page. If the amount has been included in the P60 or P45, deduct the amount before entering the salary or stipend for box 2.
Chaplaincy income would normally be entered as other income in boxes 36 and 37. However, a chaplaincy held by right with the post or by tradition or custom should be included here in boxes 11 (tax) and 10 (income).
