Rachel Kavanagh

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