Written Question·Treasury·UIN 89484
Civil Society: Taxation
Tabled: 11 November 2025
Answered: 14 November 2025
Question
Kevin Hollinrake
Conservative — Thirsk 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 TomlinsonHMRC 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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