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 don’t need to register an unincorporated association, and it doesn’t cost anything to set one up.
Individual members are personally responsible for any debts and contractual obligations.
If you make a profit
If the association does start trading and makes a profit, you’ll need to pay Corporation Tax and file a Company Tax Return in the same way as a limited company.