Ministers of religion: allowable expenses: duties of a minister
Sections 336 and 351 ITEPA 2003For an overview of employment expenses ministers can deduct, see
In deciding what employment expenses are allowable you need to know what the duties of the minister are. The duties of a minister should be regarded as including:
* any duty laid on the minister by law or by the express instruction of ecclesiastical superiors and * all duties arising directly from the minister’s obligations to the particular church or congregation to which the minister is attached.It does not include any duty that is laid on the minister merely as a member of the church.