Question to the HM Treasury:

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

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. It is a complicated legal area that will depend heavily on the facts and we would suggest that any persons affected engage with HMRC directly or seek specialist advice if appropriate.