Written Question·Treasury·UIN 89484

Civil Society: Taxation

Tabled: 11 November 2025
Answered: 14 November 2025

Question

Kevin Hollinrake

ConservativeThirsk and Malton

To ask the Chancellor of the Exchequer, what guidance HMRC has issued on the residual tax liability of dissolved unincorporated associations.

Answer

Dan Tomlinson
HMRC has not issued specific guidance on the residual tax liability of unincorporated associations that have been dissolved. The treatment will depend on the types of tax involved, the structure of the unincorporated association and how it was dissolved. ...

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