CTM41270 - Particular bodies: Trade unions: Provident benefits - new claims

ICTA88/S467

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

Keep the authorisation of the claim in the permanent notes sub-file.