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HMRC internal manual

Employment Income Manual

Ministers of religion: type of income

Section 6 ITEPA 2003

Ministers are normally chargeable on employment income, either as holders of an office or as employees. If the minister is not an employee or an office holder, any income received will be taxable as Trading Income.

For guidance as to what constitutes

  • an office
  • an employment

see the Employment Status Manual (ESM).

For guidance on the taxation of a missionary or evangelist who receives Trading Income, see BIM62101