Who can make the claim

Claims made on R68 claim form (PDF 212K) must be signed by a claimant who has been notified as an ‘authorised claimant’ to HMRC using the relevant form.

Charity/CASC officials can nominate anyone they consider suitable to be an authorised claimant - for example, an employee, a trustee, the charity’s accountant, a claimant agency (e.g. Charities Aid Foundation (CAF) or Stewardship etc.). However, bear in mind that your charity/CASC remains ultimately responsible for the accuracy and validity of any claim made on its behalf by an authorised claimant.

Forms to notify Charities about authorised claimant(s)

Please use one or more of the following forms:

ChN1 – Nomination of an authorised signatory/claimant

This form ChN1 (PDF 83K) is used to tell us about any new or additional authorised claimant/s and is sent out automatically when you register with us.

  • The form must be completed and signed by two officials of the charity.
  • One of the charity officials completing the form can nominate the other to be an authorised claimant.
  • On the form you need to indicate whether a nominee is a replacement of or in addition to previously authorised claimants.

ChN2 – Nomination of authorised agency

If you want to nominate a claimant agency to handle repayment claims on your behalf please use this form ChN2 (PDF 39K).

  • The form must be completed by two officials of the charity/CASC.
  • The charity/CASC remains ultimately responsible for the accuracy and validity of any claim made on its behalf by a claimant agency.
  • You can nominate one or more authorised claimant agencies and should indicate on the form whether this is a replacement of or in addition to a previously authorised claimant agency.

ChN2A – Notification of authorised signatory

This form ChN2A (PDF 28K) is for completion by an authorised claimant agency, to indicate which of their employees is allowed to sign claim forms on behalf of a particular charity/CASC. If this form isn’t completed then the person at the agency named on form ChN2 must sign all claims.

You can also download these forms from our forms section, or order them from the HMRC Charities helpline (0845 302 0203).

NB: We will send you a form ChN1 automatically when you register to make your first repayment claim (or in the case of CASCs when you first gain CASC status).