Self-employed ministers of religion are subject to special tax rules1, although they do not apply where profits are calculated using the cash basis for unincorporated businesses (see B2.101A)2. The special rules provide relief for rent and expenses incurred and offer a potentially more generous deduction to that under the normal 'wholly and exclusively' rule in ITTOIA 2005, s 34 (see B2.316)3.
The rules set out below apply for the purposes of calculating the profits of the profession or vocation of a minister of religion4.
In the event that the minister pays rent in respect of a dwelling
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