The guidance at EIM60005 to EIM60055 covers the tax treatment of clergy and ministers of religion who are attached to a particular church or congregation. It uses the words minister and minister of religion to cover all clergy and ministers of religion. The guidance tells you:
Most of the larger religious denominations are represented on
the Churches Main Committee. This body issues circulars on tax
matters from time to time. Such circulars have usually been seen by
the Inland Revenue before issue, but they do not supersede these
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
The guidance does not cover ministers doing jobs that could be done by a layman, such as administration or lecturing. The ordinary employment rules apply to those jobs.
Members of religious orders, other than those acting as ministers, are dealt with separately, see EIM69700.