CTM41270 | Particular bodies: Trade unions and eligible employers’ associations: Provident benefits - new claims

New claims for provident benefits relief should be sent to HMRC Charities who will make a decision about the trade union's or association’s title to relief, after which the operational office is responsible for determining the actual amount of relief due. Send all the evidence that supports the claim including copies of the rules and accounts and reports for the years covered by the claim.

Keep a record of the authorisation of the claim.