Publications

VAT Guide

Published: September 2009 | Download: (76k)

Synopsis: This short guide to VAT updates and replaces CMC Circular No 1997/6 and the Addendum of April 2005. It is intended as a helpful summary of the VAT system as it affects the Churches – and no more than that. The notes are intended to be helpful guidance; however, they are neither approved nor endorsed by HMRC and therefore have no binding force. Decisions in individual cases depend on all the facts and circumstances and the rules relating to VAT can be extremely complex. Any church about to embark on a new venture which might engage VAT (such as building work) should seek professional advice at the outset.

Taxation of Ministers of religion: a rough guide

Published: July 2009 | Download: (175k)

Synopsis: This Guide supersedes the previous CMC Circulars on the subject. It deals with the implications of income Tax and Capital Gains Tax for ministers of religion by virtue of their office, and does not in general deal with aspects which affect them in the same way as taxpayers at large. What follows is not about non-stipendiary ministers in secular employment. This text has no binding force. It is merely intended to be a very basic introduction to the complexities surrounding the particular tax position of stipendiary ministers. Decisions on individual claims depend upon all the facts and circumstances of the case. Any minister who has doubts about any particular aspect of his or her tax affairs should seek advice from HMRC or from a professional adviser. CLAS cannot in any circumstances advise on the tax affairs of individuals, nor does it accept any liability for any inaccuracy in the information that follows.

Chubb Fire Limited contract

Published: March 2009 | Download: (124k)

Synopsis: Fire appliance servicing and supply contract. For many years the churches have had a corporate agreement with Chubb Fire Limited to carry out the maintenance of fire appliances: it has recently been renegotiated and agreed for the next 3 years, expiring on 31 March 2012. Participating churches will benefit from up to 40% discount on the purchase price of new extinguishers and fixed discounts on other associated items.

Charity Commission visits: report framework

Published: January 2009 | Download: (70k)

Synopsis: A Charity Commission report is compiled on the basis of information provided to the Commission before, during and after a formal Review Visit to the charity in question. Because a Review Visit cannot cover every aspect of a charity’s operations, it is based around agreed objectives relating either to particular aspects of the Commission’s analysis of background information on the charity or to specific current projects or interests within the Commission.

Fire Safety: a guide for churches

Published: December 2006 | Download: (849k)

Synopsis: This guide was published as a result of new Government Regulations that took effect on 1 October 2005. The Fire Safety Order replaced most fire legislation with one simple Order.