HLC: tax-free allowance

I changed my appointment last month and I paid more tax and National Insurance. Why?

When a payee changes house the HLC estimate ceases on the date of movement. This means your taxable pay is higher, thus you pay more tax and NI. You will have been sent the forms PUA (actual expenditure at the old appointment) and PUB (estimate for the new house) requesting HLC figures, which you should return to your diocesan office ASAP. Once the forms have been signed and forwarded to us, your tax free allowance will be reinstated and the figures will be backdated so that you don't lose out.

How do I complete the forms PUA and PUB?

PUA = Complete the actual HLC expenditure for the period 1 April to the last day of your old appointment.
PUB = Provide an estimate of HLC expenditure for a whole year in your new house.

Why has my non-taxable payment changed?

If you have returned your pink form in the last few months the changes will probably be due to the adjustment of your HLC.

What happens if I change house, but stay at the same appointment?

If the new house is eligible, the HLC estimate will continue, if not, the estimate should cease from the date you leave the eligible house.

What happens if I change appointment, but not my house?

Your previous HLC estimate will be reinstated for the new appointment.