Unincorporated associations

An ‘unincorporated association’ is an organisation set up through an agreement between a group of people who come together for a reason other than to make a profit (for example, a voluntary group or a sports club).

You do not need to register an unincorporated association, and it does not cost anything to set one up.

Individual members are personally responsible for any debts and contractual obligations.

If you make a profit

The association may make a profit if it starts trading or receives other income, for example from investments. If this happens, you’ll need to pay Corporation Tax and file a Company Tax Return in the same way as a limited company.