Income as a minister of religion
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Nature of post or appointment - enter a brief description of your position.
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Salary or stipend - enter the figure for total pay from the P60 or P45.
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Tax taken off salary - enter the tax taken off, from the P60 or P45.
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Fees and offerings - include all fees for services and offerings or collections, unless included in P60 figure.
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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.
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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.
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Excess mileage allowance and passenger payments - enter any mileage allowances over the excess for the year.
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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.
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Tax taken off round-sum expenses - enter any tax taken off the round-sum expenses.
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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.
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Tax taken off other income - enter the amount of any tax taken of the other income received.
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Total income as minister of religion - this field will show the total income.
Benefits and expenses received
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Vicarage or manse services benefits received - enter the full amount of any vicarage services benefits received.
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Car benefit - enter the car benefit from box 9 of the P11D.
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Car fuel benefit - enter the car fuel benefit from box 10 of the P11D.
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Interest-free and low interest loans - enter the figure from box 15 of the P11D.
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Expenses payments received - enter any expenses payments made, unless already included above.
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Other benefits - include all other P11D amounts not included elsewhere.
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Total benefits and expenses - this field will show the total benefits and expenses.
Expenses paid
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Travelling expenses - enter any allowable travel expenses.
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Capital allowances - enter the total amount of any capital allowance claim.
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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.
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Rent - enter the allowable portion of rent paid that is applicable to this employment.
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Secretarial assistance - enter any payments for secretarial assistance. Sums paid to a spouse are usually disallowed.
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Other expenses - enter any other allowable expenses.
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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
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Gross income - this field will show the gross income, being the taxable income entered minus any vicarage or manse expenses and benefits received.
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Back pay received after 5 April - enter any back pay received after the end of the tax year.
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Earlier year back pay received this year - enter any earlier year back pay received during the tax year.
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Payments to registered pension schemes - enter any payments made to registered pensions schemes that have not been deducted from gross pay.
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Net income - this field will show the net income figure.
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10% of net income - this field will calculate 10% of the net income figure.
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Amount paid toward benefit received - enter any amounts made good by the tax payer to the provider of the service benefits.
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Payments and service benefits - this field shows the total of the benefits received for the accommodation.
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Service benefit cap - this field shows the calculated service benefit cap.
Other income as a minister of religion
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Chaplaincy and other income as a minister - enter any separate incidental income not already included above.
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Tax taken off chaplaincy and other income - enter any tax taken off the other income figure.