For an overview of the taxation of ministers of religion see
EIM60001.
This page gives an overview of employment expenses that
ministers can deduct.
Ministers have their own special legislation dealing with
deductions for expenses in Section 351 ITEPA 2003. Part of that is
very similar in wording to Section 336 ITEPA 2003. So the guidance
on what is allowable under Section 336 should be used in deciding
if a deduction is allowable, see
EIM31620 onwards.
Section 351 allows some additional deductions beyond Section
336. For details of what that means in practice see
EIM60044 onwards.
