BIM62101 - Missionaries and evangelists: Income from vocation

Those who carry on missionary or similar work, especially within a religious context (if not employees or office-holders - see references below), may receive income from a vocation which is taxable under Case II Schedule D.

Taxable receipts of the vocation will include:

• any sums received by virtue of the exercise of the vocation, or that enable the missionary or evangelist to continue to exercise the vocation. For example, grants or gifts (whether solicited or not) by religious bodies, charitable trusts or individuals for the maintenance of the individual or their family.

Taxable receipts of the vocation will not include:

• monies given towards specific works such as the building or repair of a place of worship, in relation to which the individual acts in the capacity of a trustee;
• personal testimonials, or personal gifts, for example on marriage or for medical treatment;
• personal gifts from parents or immediate friends.

For general guidance on voluntary receipts see BIM41800 onwards, and case law authority in CIR v Falkirk Ice Rink Ltd [1975] 51TC42, Wing v O'Connell [1927] and Temperley v Smith [1956] 37TC (particularly pages 23-24).