Form

Self Assessment: ministers of religion (SA102M)

Use supplementary pages SA102M to record employment income on your SA100 tax return if you're a clergyman or a minister of religion.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2024 — See all updates

Documents

Ministers of religion (2024)

PDF, 267 KB, 2 pages

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Ministers of religion notes (2024)

PDF, 500 KB, 4 pages

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Ministers of religion (2023)

PDF, 271 KB, 2 pages

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Ministers of religion notes (2023)

PDF, 496 KB, 4 pages

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Ministers of religion (2022)

PDF, 239 KB, 2 pages

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Ministers of religion notes (2022)

PDF, 487 KB, 4 pages

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Ministers of religion (2021)

PDF, 242 KB, 2 pages

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Ministers of religion notes (2021)

PDF, 476 KB, 4 pages

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Details

Use the SA102M notes when filing your SA100 tax return to record your employment income and expenses, and work out the service benefit cap.

Updates to this page

Published 4 April 2014
Last updated 6 April 2024 + show all updates

  1. The SA102M and SA102M notes have been added for tax year 2023 to 2024. The SA102M form and SA102M notes for tax year 2019 to 2020 have been removed.

  2. The SA102M and SA102M notes have been added for tax year 2022 to 2023. The SA102M form and SA102M notes for tax year 2018 to 2019 have been removed.

  3. The SA102M and SA102M notes have been added for tax year 2021 to 2022. The SA102M and SA102M notes for tax year 2018 have been removed.

  4. Self Assessment: ministers of religion forms and notes have been added for tax year 2021.

  5. New versions of the pages and notes have been added for the 2019 to 2020 tax year.

  6. The form and notes have been added for tax year 2017 to 2018.

  7. The form and notes have been added for tax year 2017 to 2018.

  8. The guidance 'Service benefit cap calculation' on page 4 has been corrected.

  9. The form and notes have been added for tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. New PDF's uploaded for SA102(M) Notes 2012 to 2013 version and 2013 to 2014 version due to text amendments.

  12. The 2015 to 2016 form has been added to this page.

  13. Added translation

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