You should submit your figures as soon as possible, so you receive your allowance based on the latest information.
Log into MyView and follow the link for 'HLC Annual Return Form 2018' to submit your figures. Please read 'HLC Annual Return Form 2018 Notes' before you complete the form. Once you submit the form, you will receive an email to confirm your return has been successful - if you don’t receive this email you haven’t successfully submitted your figures. You will also be able to check the figures you have submitted via your MyView account.
Please e-mail [email protected] if you have any issues while using MyView.
We no longer require you to tell us about your working expenses or local income but you will still need to keep records for your tax return. If you received any local income (i.e. chaplaincy, retained fees.) during the last tax year you will need to inform your diocesan office about this directly so they can ensure that you are in receipt of the correct stipend.
The agreement with HMRC is that you must submit your actual expenditure on heating, lighting, cleaning and garden upkeep (HLC) to the Commissioners each year to continue to benefit from an HLC allowance.
If we don’t receive confirmation of these figures by 30 September your allowance will be suspended, this will have you paying more tax, National Insurance & student loan (where applicable) as HLC is part of your stipend that is paid outside of tax and National Insurance.
Provided you are still on the payroll and eligible to receive the allowance, once you submit your figures we then re-instate your allowance the following month and back date any adjustments due.
If you miss the deadline we are unable, under the rules laid down by HMRC, to give you any tax-free adjustment for that year. You may, however, claim a discretionary "Study Allowance" for the amount of unreimbursed expenditure from the Revenue. The Study Allowance normally amounts to 25% of the total claim and you should enter this sum at box 25 on the Ministers of religion page of your tax return for that year.
(We can only reinstate your HLC allowance once you submit your Annual Return for the year ending 31 March of previous tax year, so we urge you to do this as soon as possible.)
