An unincorporated association is a group of people who have agreed to act together for a shared, non-business purpose, such as a members' club or society. It has no legal identity separate from its members, but it is treated as a company for Corporation Tax.
What it is
Sports clubs, social clubs, societies and many small voluntary groups are unincorporated associations. They are run by a committee under a constitution or set of rules. Because the association is not a legal person, contracts are made and property is held by committee members or trustees on its behalf, and they can be personally liable.
Tax
An unincorporated association is a company for Corporation Tax. Money from its own members is generally not taxed (mutual trading), but bank interest, rent, and income from non-members are. If HMRC asks for a return, it files a CT600.
Registration
It is not registered at Companies House and files no accounts there. If its purposes are charitable it can be a charity. A sports club may be able to register as a community amateur sports club.
Read more: Corporation Tax for a club, society or unincorporated association.