Unincorporated associations

Unincorporated associations that are also members associations

Groups of party members, or members associations, must report donations and loans to us under the rules for regulated donees.

Members associations that are also unincorporated associations must register with us if they make political contributions of over £37,270 during a calendar year.

You should continue to report donations as you receive them, under the rules for regulated donees. You do not need to report gifts which are donations again under the rules for unincorporated associations.

If you register with us you will also need to complete Form MA1 at the end of each calendar quarter until your reporting responsibility ends. This form tells us that either you have not received any reportable gifts that quarter, or that you have already reported them under the rules for members associations. This is used instead of the UA3 form.

If you receive of the services of a volunteer as a gift, and its value is high enough to be reportable, please contact us for advice.

For more guidance on the rules for members associations, please see our guidance on regulated donees.

Last updated: 15 February 2024