EIM60005 - Ministers of religion: type of income
Section 6 ITEPA 2003
Ministers are normally chargeable on employment income, either
as holders of an office or as employees. If the minister is not an
employee or an office holder, any income received will be taxable
as Trading Income.
For guidance as to what constitutes
- an office
- an employment
see the Employment Status Manual (ESM).
For guidance on the taxation of a missionary or evangelist
who receives Trading Income , see
BIM62101
