EIM60029 | Ministers of religion: fees received

From HM Revenue & Customs · Employment Income Manual

Section 62 ITEPA 2003

Fees received for conducting weddings, funerals and similar services count as earnings from a minister’s office. Fees received for preaching in churches not within the minister’s charge, however, should normally be regarded as Miscellaneous Income chargeable under IT(TOI)A 2005.