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).
