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HMRC internal manual

Employment Income Manual

Ministers of religion: capital allowances

Section 36 CAA 2001The rules regarding capital allowances apply to ministers as they apply to office holders and employees generally, see

EIM36500 onwards. Expenditure on the following items of plant and machinery will be eligible for capital allowances where they are necessarily provided for use in the performance of a minister’s duties:
* substantial books of reference * office equipment, including computers.Capital allowances are not available on the minister’s vehicle. See

EIM31200 onwards, in particular EIM31335.