Form
SA102M
Ministers of religion should be completed tax payer who is a
minister of religion of any faith, religion or denomination or an
employee acting as a minister of religion. You
should submit a separate Ministers of religion or Employment page
for each employment you held in the year.
To complete the SA102M
section within Andica
Self Assessment software for individual tax payers returns,
while you are within the 'What makes up your Tax Return' screen,
select the check-box for Question 9 'Other supplementary pages' and
select option b) for 'Ministers of Religion - SA102M'.
References to 'ministers' include vicars, reverends, priests,
rabbis, imams and any other titles given to religious leaders and
anybody of persons representing or acting on behalf of a 'church'.
References to a 'church' include a mosque, synagogue, temple and so
on. 'Vicarage' includes any building in which you live and from
which you perform the duties of your ministry.
Some tax rules apply only to ministers of religion.
SA102M notes will help you to understand the special rules, give
you guidance about various sorts of income, and tell you what
expenses you can deduct to work out the amount which is taxable.
These notes cover the income of ministers who are office holders or
employees. If the particular circumstances of your ministry are not
covered in these notes, ask the HMRC or your tax adviser for
guidance.
What income to include in the SA102M Ministers of religion
form
Include all ministry income received in the year to 5 April 2008
including:
- salaries, wages, fees, commissions, overtime, bonuses and
other contractual payments, even if you have paid some of that
income to a charity
- fees and offerings for performing your duties as a minister
- gifts and grants you receive because of your work
- sick pay, including Statutory Sick Pay paid by your employer
- Statutory Maternity, Paternity or Adoption pay paid by your
employer
loans written off which were made because of your employment.
Andica Self Assessment
Tax
Returns Software for Individual tax payers provides features for
completion of SA102M Ministers of Religion forms along with
SA100 Main tax
return and all other
supplementary forms.
