Taxation: Ministers of Religion

Robert Neill
To ask the Chancellor of the Exchequer with reference to HM Revenue and Customs tax manual advice EIM60007, ministers of religion: exemption of income: overview; what Freedom of Information Act 2000 exemptions apply to the text that has been withheld from publication.

Mr. Timms
The part of the guidance that has been withheld is for use by HM Revenue and Customs (HMRC) staff that require advice on this matter and contains a internal hyperlink that takes them to the person who can help. The withheld text states:

“If a claim to benefit from the special rules is pressed but you are doubtful whether the claimant can be regarded as a minister, consult PAYE Technical.”

The published guidance incorrectly states that this has been withheld on freedom of information grounds, rather than for internal use. HMRC will update this guidance to correct this error and place the withheld guidance, minus the hyperlink, into the public domain.