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HMRC internal manual

Company Taxation Manual

Particular bodies: registered societies: financial compensation

Members of registered societies will not have access to the Financial Ombudsman Service (FOS) or the Financial Services Compensation Scheme (FSCS), unless the societies are both registered under CCBS14 and regulated by the appropriate authority – i.e. where  they are authorised to conduct financial services business under FSMA. In addition, borrowers from societies which have consumer credit licences will have access to FOS on issues relating to their loans.