Chapter EIM60042

CourtHM Revenue & Customs
Record NumberEIM60042
Published date22 May 2014
Sections 336 and 351 ITEPA 2003For an overview of employment expenses ministers can deduct, see

EIM60040.

In deciding what employment expenses are allowable you need to know what the duties of the minister are. The duties of a minister should be regarded as including:
* any duty laid on the minister by law or by the express instruction of ecclesiastical superiors and * all duties arising directly from the minister’s obligations to the particular...

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