A member of a religious order or similar body who is entitled to
specific remuneration in respect of services rendered, for example,
as a teacher, is normally chargeable to tax in respect of such
remuneration.
Where, however, the member enters into a deed of covenant to
assign his or her remuneration, this may have the effect of
creating a charge on the income. You should submit any such case to
IR Charities (Bootle) or IR Charities (Edinburgh) for Scottish
cases, who will issue advice regarding the deed and the PAYE coding
of the employee.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
