I belong to a couple of unincorporated associations which are members’ clubs. Neither are charities. It would appear from HMRC guidance (TRSM 23060) that they should both be registered with the trust registration service (TRS) even though they have no trustees in the traditional meaning of the word.
Their assets consist of bank accounts and equipment. Neither owns any land or buildings. Each has a committee. If registration is required would it be appropriate just to register them with the TRS using the members of the clubs that have signing powers on the bank accounts in question? Both are affiliated to national organisations but guidance from these has been less than helpful.
Query 20 112 – Sportsperson.
Register the members that have the signing power on the bank account.
Sportsman has asked whether and how an unincorporated association (a members’ club) should be registered with the...
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