My client is a self-employed minister of religion. The church pay the equivalent of 10% of his stipend into his pension. When completing the Tax Return should I
a) include this amount in the turnover on the self employed pages?
b) include this amount as a gross pension contribution to claim tax relief?
If not, should this amount simply be ignored?
I rent rooms in my property using AirBnB throughout the year. However, due to the location, I was able to rent the whole property for one week over the course of a major sports event. The rental for the rest of the year already exceeds the rent a room exemption. The arrangement for the single week was through a different company and the agent deducted a significant arrangement fee before paying me the net amount.
Should I simply add the gross rental for the one week to my total income and deduct the rent a room allowance to arrive at the taxable profits? Or, as this was a separate arrangement for the letting of the whole property, should I treat this as other rental income and deduct the agent fees (or property income allowance)?