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Posted Wed, 20 Dec 2023 15:30:50 GMT by James K
I immigrated to the UK last year with a BNO 5+1 visa. My wife and I work as voluntary missionaries in the church. Believers from the UK and abroad anonymously share money to us in the church. Do we need to declare and pay taxes on these incomes?
Posted Tue, 02 Jan 2024 10:17:19 GMT by HMRC Admin 21 Response
Hi James,
Please refer to Employment Income Manual
Thank you.
Posted Thu, 04 Jan 2024 10:02:37 GMT by James K
Good morning, thank you for your reply. According to EIM 01460 & EIM 01450, Our incomes are the grant from a religious society in recognition of faithful service by a clergyman( Tax case 2TC422). Do we need to DECLAR about those incomes? Best regards.
Posted Thu, 11 Jan 2024 08:29:04 GMT by HMRC Admin 25 Response
Hi James K,
As you are claiming under 2TC422, this is a gift and therefore not taxable and does not need to be declared on your tax return. 
Thank you. 
Posted Wed, 17 Jan 2024 23:29:49 GMT by
Good night! I am a new immigrant and have received forms SA100 and SA101. According to EIM 01460 & EIM 01450, my income is a grant from a religious society in recognition of faithful service by a clergyman (Tax case 2TC422). And my income is lower than £11000. Should I submit these two forms? Best regards. Lilian
Posted Mon, 22 Jan 2024 11:08:42 GMT by HMRC Admin 32 Response
Hi,

If you meet the conditions of 2TC422 the income is a gift and therefore not taxable and no tax return is required.

Thank you.
Posted Thu, 10 Oct 2024 12:24:53 GMT by James K
Good afternoon. I received a result stating, 'Based on your answers, you do not need to send a return for the 2023-2024 tax year' after completing the 'Check if you need to send a Self Assessment tax return' tool. Does this mean we still need to declare and pay taxes?

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