Ministers of Religion

Income

Nature of post or appointment	Enter the nature of the post or appointment.
Salary or stipend	Enter the figures from the P60 or P45.
Tax taken off salary	Enter the amount of tax paid on the income from this job. If the amount of tax deducted on the P60 has an ‘R’ next to it, enter a negative figure.
Fees and offerings	Enter all fees, offerings or collections received that are not on the P60.
Vicarage expenses	If the church paid any vicarage bills that were the responsibility of the minister, such as heating, lighting, maintenance or gardening, enter them here.
Personal expenses, living accommodation, vouchers and credit cards	Enter the expenses the church paid for the minister.
Excess mileage allowance and passenger payments	If the church paid a mileage allowance or passenger payment over the approved rate, enter the figure here.
Round-sum expenses and rent allowances	Enter any round-sum expenses and rent allowances.
Tax taken off round-sum expenses	Enter the tax taken off round-sum expenses.
Other income including gifts, grants and balancing charges	Enter any other income received from this job.
Tax taken off other income	Enter any tax taken off other income.

Benefits and Expenses

Vicarage services benefits received	If the church received and paid bills for the running and maintenance of the vicarage, enter them here.
Car benefit	Enter the amount of car benefit from the P11D.
Fuel benefit	Enter the amount of fuel benefit from the P11D.
Interest-free and low interest loans	Enter the amount of interest-free and low interest loans from the P11D.
Expenses payments received	If the church paid or reimbursed the minister for vicarage bills or repairs the minister met, enter them here.
Other benefits	Enter any amounts from the P11D which have not been entered elsewhere.

Expenses Paid

Only enter costs the minister had to pay to do their job.

Service Benefit Cap

If the church provided tax-free accommodation and the income, benefits and expenses were at a rate of more than £8,500 for the year, benefits are capped at the lower level of:

• The total amount of benefit received for the accommodation, or
• 10% of net income.

Back pay received after the end of the tax year	Enter the amount of back pay received after the end of the tax year.
Earlier years' back pay received during the tax year	Enter the amount of earlier years' back pay received during the tax year.
Payments to registered pension schemes	Enter the amount paid into a pension scheme.
Amount paid toward service benefit received	Enter the amount the minister paid towards the bills and upkeep of the vicarage.
Payments and service benefits received for vicarage	Enter payments and service benefits received for the vicarage.
10% of net income	If the minister had the accommodation for part of the tax year, work out the number of days they lived there before applying the 10% cap to income.

Other Income

Chaplaincy and other income	Enter any separate ministerial income. This may include chaplaincies separate to the main appointment.
Tax taken off chaplaincy and other income	Enter any tax taken off chaplaincy and other income.