I think some of you need to research this rather than make rash statements.
Lets take the follwing link from the HMRC itself shall we?
http://www.hmrc.gov.uk/pdfs/2002_03/...101m_notes.pdf
To quote another souce "All churches who have a payroll need to comply with the regulations relating to the deduction of income tax and national insurance from stipends and salaries."