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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of religious orders and similar bodies: members in employment

A member of a religious order or similar body who is entitled to specific remuneration in respect of services rendered, for example, as a teacher, is normally chargeable to tax in respect of such remuneration.

Where, however, the member enters into a deed of covenant to assign his or her remuneration, this may have the effect of creating a charge on the income. You should submit any such case to HMRC Charities (Bootle) or HMRC Charities (Edinburgh) for Scottish cases, who will issue advice regarding the deed and the PAYE coding of the employee.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)