Every BUGB Minister of Religion Holding Office is required by HMRC to file a Tax Return each year. Early preparation means you will meet HMRC requirements.  Depending upon your personal circumstances you may need to complete:

1 the core 2025 Tax Return including details of your:

1.1 bank/dividend interest
1.2 Gift Aid Donations
1.3 transfer of married couple’s allowance
1.4 anything else which applies to you personally

2 The Ministers of Religion Schedule including details of your: 

2.1 salary/stipend
2.2 fees for conducting funerals and weddings
2.3 expenses paid on your behalf by the church
2.4 ministry gifts
2.5 love gifts
2.6 tax paid
2.7 expenses you have incurred in your role which can be offset against your income

The Ministers of Religion Schedule is a unique schedule for you to complete to satisfy your fiscal responsibilities to HMRC in your role as a Minister of Religion Holding Office. It is both a legal requirement and best practice for this schedule to be completed. PLEASE DO NOT COMPLETE THE EMPLOYMENT SCHEDULE as this does not fit HMRC criteria for a Minister of Religion Holding Office. (Please note the Ministers of Religion Schedule is NOT available through the HMRC online filing. You may need to purchase the Ministers of Religion Schedule Software.)

3 UK Property Schedule if you are letting property

4 other schedules may need to be completed and filed with the core 2025 Tax Return depending upon your personal circumstances. Please check on the HMRC website if any additional schedules apply to you.
5 please ensure you have an active Government Gateway Account to check your Annual Personal Tax Account. 
6 please ensure you keep up to date with HMRC Making Tax Digital changes which are currently being rolled out by HMRC and may affect you.

We recommend you appoint a Tax Adviser who is familiar with the HMRC requirements for a Minister of Religion Holding Office. This will simplify these matters for you.

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