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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: consider the defaulter: unincorporated associations

An unincorporated association is an association of persons not in partnership and not registered under any act of Parliament (for example, the Friendly Societies Act 1974 or the Industrial and Provident Societies Act 1985).

It is not a legal entity separate from its members.

Unincorporated associations can be: