Annual HLC Returns
HLC Annual Return 2018
All eligible clergy have been sent an email (or letter if we didn’t hold an email address) dated 1 June 2018 inviting them to submit their figures via MyView. This communication confirms the period between April 2017 and March 2018 that we need to know about your actual expenditure on HLC in your official house. It’s important that you refer to this communication.
We will also require an estimate of your expenditure for April 2018 to March 2019.
If you haven’t received an email or letter please contact us as you may not need to submit a return.
It’s important that you submit these figures as soon as possible, particularly if your claim has changed significantly, to make sure the tax-free allowance we’re paying you is based on the latest information. If we don’t receive confirmation of these figures by 30 September 2018 your allowance will be suspended.
All eligible clergy were contacted via email or letter on 1 June 2018 inviting them to submit their figures via MyView. If you were eligible for HLC at 31 March 2018 and didn’t receive our communication then we either have out of date contact details for you or you don’t need to submit a return so please contact us to confirm.
Please note that we can only process forms for clergy who are still paid on the clergy payroll and are still eligible to receive the HLC allowance. If you are no longer in the HLC scheme or have left the payroll, we won’t be able to make any further adjustments via the payroll so you shouldn’t complete an annual return. Any adjustments can be made via your Tax Return. Further information on how to complete your Tax return can be found here.
If you joined the HLC scheme since 1 April of the current tax year and need to submit an initial estimate of your HLC costs, please complete the HLC estimate form. We cannot accept this information via the online HLC Annual Return Form on MyView.
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.)
Please visit the MyView page for help and support to get logged into MyView.
The MyView team are very happy to help you get logged in, please e-mail them at [email protected], if you need any help or have any queries regarding logging on.
If you have contacted the MyView team and are unable to submit your figures online you can print a blank form, which you will need to complete and return to us by post. Please make sure forms are fully completed as we won’t be able to process any incomplete forms.
We are unable to confirm receipt of individual paper forms.
You can find more information about the HLC scheme on our HLC page including:
Who is eligible to receive the allowance
How the scheme works
What costs are covered by the scheme
If you have any queries or anything is not clear please contact us.