Religious Minister Self employed or Office Holder?

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I have a client who is a Minister and receives a monthly allowance, stipends, offerings and all the usual benefits in kind of a minister.  But they are not paid via PAYE do I report them on the self assessment as self employed or as an office holder (minister of religion)?

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By Catherine Newman
17th Jan 2022 12:08

The ministers I have start with a P60 and then a P11D for their houses. Is this the first time you have acted for your client as it sounds to me as though he is employed and you should be pressing for a P60 as you are referring to stipends and the usual benefits.

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Caroline
By accountantccole
17th Jan 2022 12:41

It can depend what religion it is. Roman Catholics (Ordinariate) is the only one I have really looked into. Sounds like RC church is deemed to be a non UK employer so I think we did SE pages as a minister as there was some special exemption. Normally the church can give some guidance as they all seem to be slightly different!
Haven't looked at the details for a few years

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By mbee1
17th Jan 2022 15:03

I specialise in Ministers of religion. Depends on denomination but, generally, most Ministers are office holders and very few are self employed. Church of England, Methodists, Baptists, URCs are all PAYE. Roman Catholics don't have PAYE operated but it is appropriate to complete the Ministers of Religion schedule and you'll need to watch for BIK on provision of food and suchlike.

Elims are an oddity as they are PAYE but not subject to nics. I can advise further if you state the denomination.

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