Initial grants to August 2018 November 2018 Will not be subject to tax probationers There is a Probationers should send and NI if supported by declaration on the detailed forms accounting receipts for qualifying form that the grant for expenditure to removal expenses (and no will be used for Stipends team need to include on P11D) qualifying removal expenses Removals allowance Paid January 2019 Will not be subject to tax £600/£800 to be Treasurers to check they and NI if supported by spent on qualifying by Accounts have received the receipts for qualifying removal payable supporting receipts to be removal expenses (and no expenditure satisfied allowance used need to include on P11D) for qualifying expenditure Sabatical advances £1,000 from Throughout the Ministers should ensure Should qualify as a sabbatical fund tax year that receipts reach business expense if Church House by 25/3/19 receipts are provided. for advances made in Otherwise payment will be 2018/19 tax year. subject to tax and NI.
Initial grants to probationers There is a declaration on the form that the grant will be used for qualifying removal expenses August 2018 November 2018 Probationers should send detailed forms accounting for expenditure to Stipends team Will not be subject to tax and NI if supported by receipts for qualifying removal expenses (and no need to include on P11D) Removals allowance £600/£800 to be spent on qualifying removal expenditure Paid by Accounts payable January 2019 Treasurers to check they have received the supporting receipts to be satisfied allowance used for qualifying expenditure Will not be subject to tax and NI if supported by receipts for qualifying removal expenses (and no need to include on P11D) Sabatical advances £1,000 from sabbatical fund Throughout the tax year Ministers should ensure that receipts reach Church House by 25/3/19 for advances made in 2018/19 tax year. Should qualify as a business expense if receipts are provided. Otherwise payment will be subject to tax and NI.