Commentary

B5.665 Special rules for self-employed ministers

Business tax
Business tax | Commentary

B5.665 Special rules for self-employed ministers

Business tax | Commentary

Ministers of religion

B5.665 Special rules for self-employed ministers

Self-employed ministers of religion are subject to special tax rules1, although they do not apply where profits are calculated using the cash basis for small businesses from 2013/14 (see B2.112)2. The special rules provide relief for rent and expenses incurred and offer a potentially more generous deduction to that under the normal 'wholly and exclusively' rule in what is now ITTOIA 2005, s 34 (see B2.316)3.

The rules set out below apply for the purposes of calculating the profits of the profession or vocation of a minister of religion4.

In the

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