This section is accessed via the data input tab within the tax return and is used to complete the information for form SA102M – Ministers of Religion.
Income as a minister of religion
- ‘Nature of post or appointment’ Enter a brief description of your position.
- ‘Salary or stipend’ Enter the figure for total pay from the P60 or P45.
- ‘Tax taken off salary’ Enter the tax taken off, from the P60 or P45.
- ‘Fees and offerings’ Include all fees for services and offerings or collections, unless included in P60 figure.
- ‘Vicarage or manse expenses’ Enter the total of all bills for heating, lighting, gardening and maintaining a vicarage that have been paid for the minister. For some ministers certain expenses may not be taxable (e.g. Council Tax and water charges); if any amounts are not taxable do not include them here.
- ‘Personal expenses, living accommodation, vouchers etc‘ Enter the total amount of any personal expenses that have been paid for the minister, including vouchers and credit cards.
- ‘Excess mileage allowance and passenger payments’ Enter any mileage allowances over the excess for the year.
- ‘Round-sum expenses and rent allowances‘ Enter the total of any round-sum allowances received, along with any allowances to help pay rents or mortgage payments.
- ‘Tax taken off round-sum expenses’ Enter any tax taken off the round-sum expenses.
- ‘Other income including gifts, grants and balancing charges‘ Enter any other income, such as chaplaincy income deriving from the main appointment, gifts and grants received as a minister, including gifts in kind. Also enter balancing charges.
- ‘Tax taken off other income’ Enter the amount of any tax taken of the other income received.
- ‘Total income as minister of religion‘ This field will show the total income.
Benefits and expenses received
- ‘Vicarage or manse services benefits received‘ Enter the full amount of any vicarage services benefits received.
- ‘Car benefit’ Enter the car benefit from box 9 of the P11D.
- ‘Car fuel benefit’ Enter the car fuel benefit from box 10 of the P11D.
- ‘Interest-free and low interest loans‘ Enter the figure from box 15 of the P11D.
- ‘Expenses payments received’ Enter any expenses payments made, unless already included above.
- ‘Other benefits’ Include all other P11D amounts not included elsewhere.
- ‘Total benefits and expenses‘ This field will show the total benefits and expenses.
- ‘Travelling expenses‘ Enter any allowable travel expenses.
- ‘Capital allowances’ Enter the total amount of any capital allowance claim.
- ‘Maintenance, repairs and insurance of manse etc‘ Ministers who are provided with accommodation to live and work may include an expense of 25% of costs for maintaining, repairing and insuring the property.
- ‘Rent’ Enter the allowable portion of rent paid that is applicable to this employment.
- ‘Secretarial assistance‘ Enter any payments for secretarial assistance. Sums paid to a spouse are usually disallowed.
- ‘Other expenses‘ Enter any other allowable expenses.
- ‘Total expenses paid‘ This field will show the total expenses.
Service benefit cap calculation
If the church provides you with tax-free accommodation and your income, benefits and expenses were less than at a rate of £8,500 your benefits are capped at the lower of – the total amount of benefit you received for the accommodation or 10% of your net income
- ‘Gross income‘ This field will show the gross income, being the taxable income entered minus any vicarage or manse expenses and benefits received.
- ‘Back pay received after 5 April’ Enter any back pay received after the end of the tax year.
- ‘Earlier year back pay received this year‘ Enter any earlier year back pay received during the tax year.
- ‘Payments to registered pension schemes’Enter any payments made to registered pensions schemes that have not been deducted from gross pay.
- ‘Net income‘ This field will show the net income figure.
- ‘10% of net income‘ This field will calculate 10% of the net income figure.
- ‘Amount paid toward benefit received’ Enter any amounts made good by the tax payer to the provider of the service benefits.
- ‘Payments and service benefits‘ This field shows the total of the benefits received for the accommodation.
- ‘Service benefit cap’ This field shows the calculated service benefit cap.
Other income as a minister of religion
- ‘Chaplaincy and other income as a minister‘ Enter any separate incidental income not already included above.
- ‘Tax taken off chaplaincy and other income‘ Enter any tax taken off the other income figure.