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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Ministers of religion: fees received

Section 62 ITEPA 2003

Fees received for conducting weddings, funerals and similar services count as earnings from a minister’s office. Fees received for preaching in churches not within the minister’s charge, however, should normally be regarded as Miscellaneous Income chargeable under IT(TOI)A 2005.