CTM41270 - Particular bodies: Trade unions and eligible employers鈥� 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鈥檚 or association鈥檚 title to relief, after which the local 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.