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Self Assessment: ministers of religion (SA102M)

Use supplementary pages SA102M to record employment income on your SA100 tax return if you're a clergyman or a minister of religion.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
6 April 2026
Show all updates

  1. The SA102M and SA102M notes have been added for tax year 2025 to 2026. The SA102M form and SA102M notes for tax year 2021 to 2022 have been removed.

  2. The SA102M and SA102M notes have been added for tax year 2024 to 2025. The SA102M form and SA102M notes for tax year 2020 to 2021 have been removed.

  3. The SA102M and SA102M notes have been added for tax year 2023 to 2024. The SA102M form and SA102M notes for tax year 2019 to 2020 have been removed.

  4. The SA102M and SA102M notes have been added for tax year 2022 to 2023. The SA102M form and SA102M notes for tax year 2018 to 2019 have been removed.

  5. The SA102M and SA102M notes have been added for tax year 2021 to 2022. The SA102M and SA102M notes for tax year 2018 have been removed.

  6. Self Assessment: ministers of religion forms and notes have been added for tax year 2021.

  7. New versions of the pages and notes have been added for the 2019 to 2020 tax year.

  8. The form and notes have been added for tax year 2017 to 2018.

  9. The form and notes have been added for tax year 2017 to 2018.

  10. The guidance 'Service benefit cap calculation' on page 4 has been corrected.

  11. The form and notes have been added for tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. New PDF's uploaded for SA102(M) Notes 2012 to 2013 version and 2013 to 2014 version due to text amendments.

  14. The 2015 to 2016 form has been added to this page.

  15. Added translation

Documents

Ministers of religion (2026)

PDF, 380 KB, 2 pages

This file may not be suitable for users of assistive technology.

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Ministers of religion notes (2026)

PDF, 506 KB, 5 pages

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Ministers of religion (2025)

PDF, 228 KB, 4 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ministers of religion notes (2025)

PDF, 967 KB, 5 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ministers of religion (2024)

PDF, 267 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ministers of religion notes (2024)

PDF, 500 KB, 4 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ministers of religion (2023)

PDF, 271 KB, 2 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ministers of religion notes (2023)

PDF, 496 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA102M notes when filing your SA100 tax return to record your employment income and expenses, and work out the service benefit cap.

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