EIM60029 - Ministers of religion: fees received
Section 62 ITEPA 2003
Fees received for conducting weddings, funerals and similar services count as earnings from a minister바카라 사이트™s office. Fees received for preaching in churches not within the minister바카라 사이트™s charge, however, should normally be regarded as Miscellaneous Income chargeable under IT(TOI)A 2005.