The United Reformed Church is Protestant Christian, the result of combining the Congregational and Presbyterian churches in 1972.  The Church of Christ joined in 1981 and the Congregational Union of Scotland in 2000.

The URC is a trinitarian church (Father, Son & Holy Ghost) whose theological roots are Calvinist (see wot it meens 2 b urc ) and is part of the reform movement throughout the world.

Each local church within the URC is governed by a Church Meeting consisting of all its members, and is the ultimate decision-making body for the congregation.  There is also an Elders’ Meeting (similar to the Presbyterian Kirk Session in the Church of Scotland) which advises the Church Meeting and shares with the minister the spiritual and pastoral oversight of the church.

There are no bishops, however, regional umbrella associations called Synods are co-ordinated by a Moderator, and nationally, by Co-Moderators of General Assembly, supported by a General Secretary.