SA102M Ministers of Religion Form

Form SA102M Ministers of religion should be completed tax payer who is a minister of religion of any faith, religion or denomination or an employee acting as a minister of religion. You should submit a separate Ministers of religion or Employment page for each employment you held in the year.

To complete the SA102M section within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 9 'Other supplementary pages' and select option b) for 'Ministers of Religion - SA102M'.

References to 'ministers' include vicars, reverends, priests, rabbis, imams and any other titles given to religious leaders and anybody of persons representing or acting on behalf of a 'church'. References to a 'church' include a mosque, synagogue and temple and so on. 'Vicarage' includes any building in which you live and from which you perform the duties of your ministry.

Some tax rules apply only to ministers of religion. SA102M notes will help you to understand the special rules, give you guidance about various sorts of income, and tell you what expenses you can deduct to work out the amount which is taxable. These notes cover the income of ministers who are office holders or employees. If the particular circumstances of your ministry are not covered in these notes, ask the HMRC or your tax adviser for guidance.

What income to include in the SA102M Ministers of religion form

Include all ministry income received in the year to 5 April 2017 including:

  • Salaries, wages, fees, commissions, overtime, bonuses and other contractual payments, even if you have paid some of that income to a charity
  • Fees and offerings for performing your duties as a minister
  • Gifts and grants you receive because of your work
  • Sick pay, including Statutory Sick Pay paid by your employer
  • Statutory Maternity, Paternity or Adoption pay paid by your employer
  • Loans written off which were made because of your employment.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA102M Ministers of Religion forms along with SA100 Main tax return and all other supplementary forms.