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Chaplaincy income - received with the minister's post by right, tradition or custom should be entered as other income in boxes 10 and 11 on the income pages. Enter any tax deducted at source and the gross income received.
Any other income as a minister - enter any tax deducted at source and the gross income received.
Clergy pension - enter any tax deducted at source and the gross income received.
Foreign earnings and foreign deduction - was withdrawn with effect from 17 March 1998 except for seafarers; meaning someone who performs their duties on a ship.
If part or all of the income entered elsewhere on the minister of religion pages is exempt from UK tax because:
The client is non-resident or non-domiciled or claiming split year treatment;
The income was received in a foreign country that could not be brought into the UK because of exchange controls or a shortage of foreign currency in that country.
Enter the exempt amount as foreign earnings so that it is excluded from the taxable income. Inland Revenue help sheet HS211 may be used to work out the figure. Make a note of what you have done in the additional information box.
Foreign tax paid - tick the box if claiming foreign tax credit relief (so that the information will appear on page F3 of the foreign pages).
Student loan repayments - from 2001 onwards there is a field for deducted by the employer. If the client has to make repayments, IRIS will compute any extra amount automatically provided the option in miscellaneous has been selected.
Tick if claiming tax credit relief - tick the box to claim foreign tax credit relief on income entered above.
