Accommodation

Accommodation expenses and benefits

Calculation of profits

Capital allowances

Categorisation

Church of England clergy

Class 1 and Class 1A exclusion

Deductions

Deemed employed earners

Deemed secondary contributors

Disregarded payments

Employment status

Expenses

Fees received by

Generally

Gifts and grants to

HMRC guidance

Meaning

Methodist ministers

National Insurance contributions

Provisions of benefit code not applicable to lower paid

Rent

Roman Catholic priests

Teaching posts