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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Ministers of religion: Easter offerings

Section 62 ITEPA 2003In some religions offerings made on Easter Day are income of the minister and are earnings from employment. The date of Easter Day varies from year to year. So in some tax years there are two Easter Days and in other tax years there are none. We accept the following as a way to even out a minister’s taxable earnings from Easter offerings.

On occasions when two Easter Days fall in a single tax year the second one may be treated as falling in the following year, provided:
* the offerings are returned consistently on a similar basis each year thereafter, whether or not the clergyman continues to hold the same office and * for the year in which he or she ceases to hold office, any offerings not actually received in that year but deemed to be received in it under this arrangement are included in that year’s income.