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Chapter EIM60046

Document Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM60046
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Sections 336 and 351 ITEPA 2003This page lists particular expenses that ministers can deduct from employment income. For a further list see

EIM60047. If an expense is not included in the list it may still be allowable. You should consider it on normal principles, see EIM60040 onwards.

You should accept the following kinds of expenditure as being deductible from the minister’s employment income:
* travelling expenses, where necessarily incurred in the performance of the minister’s duties, or for necessary attendance, see EIM31800 onwards. If the minister uses his or her own car, van, bicycle or motor cycle for business travel see EIM31200 onwards. * repair or replacement of robes worn in the conduct of church services in accordance with Church Law or by custom in the particular church. (This does not cover distinctive clothing worn on other occasions.) *...

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