I am grateful to the late John Newth for allowing me to use his article on AccountingWeb for much of the information in this section (see www.accountingweb.co.uk/tax/business-tax/taxzone-newthwire-29-ministers-of-religion).

First, a summary. For PAYE, ministers of religion are within the scope on the same basis as everyone else (i.e. as officers or employees). Most will be officers and some will be employees, but there are special rules as to how this operates in some cases. However all ministers of religion pay Class 1 NI, although not on all their earnings. It is important, therefore, to know who is a ‘minister of religion’.

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