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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Aggregate Levy (AL): Who is liable? Members of unincorporated associations

An unincorporated association is an association of persons not in partnership and notregistered under any Act of Parliament (for example, the Friendly Societies Act 1992). It is not a legal entity separate from its members but it may be wound up as an unregistered company under Part V of the Insolvency Act 1986 if its constitution and rules provide for it to be so wound up.

Regulation 13 (2) of the Aggregates Levy (Registration and Miscellaneous Provisions)Regulations 2001, provides:

“Any such requirement shall be the joint and several responsibility of-

(a) first, every person holding office in that body as president, chairman, treasurer, secretary or other similar office; or

(b) secondly, if there is no such office holder, every person who is a member of a committee by which the affairs of that body are managed; or,

(c) thirdly, if there is no such office holder or member, every person carrying on that business.

(3) Compliance with such a requirement by one or more of the persons referred to in paragraph (2) shall be sufficient compliance with that requirement by all of them.”

The liability under Regulation 13 (2) includes a responsibility to pay and account for tax properly. However, as a matter of policy do not attempt the bankruptcy of any member for the non-payment of association debts.