Minister of religion

This section is accessed via the Data Input tab within the tax return and is used to complete the information for form SA102M – Ministers of Religion.

Income as a minister of religion

  • Nature of post or appointment - enter a brief description of your position.

  • Salary or stipend - enter the figure for total pay from the P60 or P45.

  • Tax taken off salary - enter the tax taken off, from the P60 or P45.

  • Fees and offerings - include all fees for services and offerings or collections, unless included in P60 figure.

  • Vicarage or manse expenses - enter the total of all bills for heating, lighting, gardening and maintaining a vicarage that have been paid for the minister. For some ministers certain expenses may not be taxable (for example, Council Tax and water charges); if any amounts are not taxable do not include them here.

  • Personal expenses, living accommodation, vouchers etc. - enter the total amount of any personal expenses that have been paid for the minister, including vouchers and credit cards.

  • Excess mileage allowance and passenger payments - enter any mileage allowances over the excess for the year.

  • Round-sum expenses and rent allowances - enter the total of any round-sum allowances received, along with any allowances to help pay rents or mortgage payments.

  • Tax taken off round-sum expenses - enter any tax taken off the round-sum expenses.

  • Other income including gifts, grants and balancing charges - enter any other income, such as chaplaincy income deriving from the main appointment, gifts and grants received as a minister, including gifts in kind. Also enter balancing charges.

  • Tax taken off other income - enter the amount of any tax taken of the other income received.

  • Total income as minister of religion - this field will show the total income.

Benefits and expenses received

  • Vicarage or manse services benefits received - enter the full amount of any vicarage services benefits received.

  • Car benefit - enter the car benefit from box 9 of the P11D.

  • Car fuel benefit - enter the car fuel benefit from box 10 of the P11D.

  • Interest-free and low interest loans - enter the figure from box 15 of the P11D.

  • Expenses payments received - enter any expenses payments made, unless already included above.

  • Other benefits - include all other P11D amounts not included elsewhere.

  • Total benefits and expenses - this field will show the total benefits and expenses.

Expenses paid

  • Travelling expenses - enter any allowable travel expenses.

  • Capital allowances - enter the total amount of any capital allowance claim.

  • Maintenance, repairs and insurance of manse etc. - ministers who are provided with accommodation to live and work may include an expense of 25% of costs for maintaining, repairing and insuring the property.

  • Rent - enter the allowable portion of rent paid that is applicable to this employment.

  • Secretarial assistance - enter any payments for secretarial assistance. Sums paid to a spouse are usually disallowed.

  • Other expenses - enter any other allowable expenses.

  • Total expenses paid - this field will show the total expenses.

Service benefit cap calculation

If the church provides you with tax-free accommodation and your income, benefits and expenses were less than at a rate of £8,500 your benefits are capped at the lower of – the total amount of benefit you received for the accommodation or 10% of your net income

  • Gross income - this field will show the gross income, being the taxable income entered minus any vicarage or manse expenses and benefits received.

  • Back pay received after 5 April - enter any back pay received after the end of the tax year.

  • Earlier year back pay received this year - enter any earlier year back pay received during the tax year.

  • Payments to registered pension schemes - enter any payments made to registered pensions schemes that have not been deducted from gross pay.

  • Net income - this field will show the net income figure.

  • 10% of net income - this field will calculate 10% of the net income figure.

  • Amount paid toward benefit received - enter any amounts made good by the tax payer to the provider of the service benefits.

  • Payments and service benefits - this field shows the total of the benefits received for the accommodation.

  • Service benefit cap - this field shows the calculated service benefit cap.

Other income as a minister of religion

  • Chaplaincy and other income as a minister - enter any separate incidental income not already included above.

  • Tax taken off chaplaincy and other income - enter any tax taken off the other income figure.