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.
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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
Last updated 6 April 2024 + show all updates
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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.
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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.
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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.
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Self Assessment: ministers of religion forms and notes have been added for tax year 2021.
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New versions of the pages and notes have been added for the 2019 to 2020 tax year.
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The form and notes have been added for tax year 2017 to 2018.
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The form and notes have been added for tax year 2017 to 2018.
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The guidance 'Service benefit cap calculation' on page 4 has been corrected.
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The form and notes have been added for tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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New PDF's uploaded for SA102(M) Notes 2012 to 2013 version and 2013 to 2014 version due to text amendments.
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The 2015 to 2016 form has been added to this page.
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Added translation