VAT14.1 Those who qualify
Religious workers coming to the UK for a business visit (for example to attend a conference) and undertake some preaching or pastoral work during the visit qualify as business visitors.
Visiting religious workers, who come to the UK for a particular event, such as a conference or other similar event, may be asked to give a sermon or otherwise preach or give some pastoral care during the course of their visit. This is permissible under the definition of a business visitor provided the individual is based abroad and does not intend to take up an office, post or appointment here.

