The unincorporated association registration threshold below applies until 31 December 2023. From 1 Jan 2024, a new threshold will apply:
The registration threshold of £25,000 in political contributions in a calendar year will increase to £37,270
Unincorporated associations must register with us when they make political contributions of more than £25,000 in a calendar year. Once registered, they must report to us certain gifts that they receive.
What is an unincorporated association?
In general, an unincorporated association is an association of individuals who have come together to carry out a shared purpose.
An unincorporated association has an identifiable membership which is bound together by identifiable rules or an agreement between the members. These rules set out how the unincorporated association is to be run and managed.
Sometimes the rules might be formalised, for example in a written constitution. However they do not need to be formalised.
For example, members’ clubs are sometimes unincorporated associations.