Assistance for Chapels / Documents / 10. Itinerant Ministers

Itinerant ministers

 
    Payments to supply ministers represent self-employment income and PAYE is not operative.  The level of payment must be within the means of the church and congregation but should as far as possible cover the travel costs (e.g. mileage at 45p per mile, the HMRC rate) and reasonable reward for preparation, travel and service time.
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