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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 2025 鈥� See all updates

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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 2025 show all updates

  1. 皇冠体育app SA102M and SA102M notes have been added for tax year 2024 to 2025. 皇冠体育app SA102M form and SA102M notes for tax year 2020 to 2021 have been removed.

  2. 皇冠体育app SA102M and SA102M notes have been added for tax year 2023 to 2024. 皇冠体育app SA102M form and SA102M notes for tax year 2019 to 2020 have been removed.

  3. 皇冠体育app SA102M and SA102M notes have been added for tax year 2022 to 2023. 皇冠体育app SA102M form and SA102M notes for tax year 2018 to 2019 have been removed.

  4. 皇冠体育app SA102M and SA102M notes have been added for tax year 2021 to 2022. 皇冠体育app SA102M and SA102M notes for tax year 2018 have been removed.

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

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

  7. 皇冠体育app form and notes have been added for tax year 2017 to 2018.

  8. 皇冠体育app form and notes have been added for tax year 2017 to 2018.

  9. 皇冠体育app guidance 'Service benefit cap calculation' on page 4 has been corrected.

  10. 皇冠体育app form and notes have been added for tax year 2016 to 2017.

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

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

  13. 皇冠体育app 2015 to 2016 form has been added to this page.

  14. Added translation

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