EIM60020 - Ministers of religion: provided living accommodation

Hi there, Does EIM60020 only apply to ministers of religion who are employed? Or does it cover self-employed individuals too? For example, if a church minister is self-employed, but is provided with housing accommodation by the church to serve in that capacity, would the provision of housing be taxable for them? Also should they complete the self-employed pages SA103, or the minister of religion pages SA102M? Thank you, Rachel

Hi,
This only applies to PAYE income so that it is not taxed as a company benefit but the same provisions would apply to self employed in that you would not include the house as earnings. as no PAYE details you would complete the sa103.
Thank you.

Thank you for your help.