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Contents

Official guidance
Debt Management and Banking Manual

DMBM585000 · Pre-enforcement: consider the defaulter

  • DMBM585130 · Armed Forces personnel
  • DMBM585140 · Farmers and market gardeners
  • DMBM585150 · Partnerships
  • DMBM585155 · Sporting clubs
  • DMBM585160 · Proprietary and members' clubs
  • DMBM585165 · Unincorporated associations
  • DMBM585180 · Vulnerable customers
  • DMBM585185 · Customers with health issues
  • DMBM585190 · Insolvent debtors
  • DMBM585200 · Seafarers
  • DMBM585210 · Trusts and trustees
  • DMBM585215 · Public bodies
  • DMBM585220 · Charities
  • DMBM585230 · Customers in prison
  • DMBM585240 · Barristers’ chambers and barristers’ senior clerks schemes
  • DMBM585250 · Deceased customers
  1. Pre-enforcement: consider the defaulter: contents
  2. Pre-enforcement: consider the defaulter: unincorporated associations

DMBM585165 | Pre-enforcement: consider the defaulter: unincorporated associations

From HM Revenue & Customs · Debt Management and Banking Manual

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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:

  • clubs, see DMBM585160

  • charitable organisations, see DMBM585220.

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