In England and Wales Roman Catholic Clergy are dealt with by
Lothians LPO, where the church income is the main source.
Otherwise use the Direct Payment procedures on the official
income of Roman Catholic Clergy. See PAYE manual, subject
“PAYE Direct Payment”
Apply PAYE procedures on emoluments from any other
appointments. Where such income is paid into parochial funds use
code NT, as the priest is not liable to tax on that income.
