For an overview of employment expenses ministers can deduct, see
The following expenses are specifically allowed by Section 351 ITEPA 2003 where they are paid by the minister. They are employment expenses that may not have been allowable under the general rules of Section 336 ITEPA 2003. The relevant expenses are:
With the expenses described in the second bullet above, the
expense is only allowable if an ecclesiastical corporation or
charity owns an interest in the accommodation and the minister
performs the duties of the employment from the accommodation.
These expenses are not allowable where they are reimbursed to the minister in non-taxable form, see EIM60011.
For details of other allowable expenses see EIM60046 onwards.