BUPA is an international healthcare group, with its origins and headquarters in the UK but now serving 32 million customers in 190 countries. It is a not-for-profit private healthcare group.
The company was established as the British United Provident Association in 1947 when seventeen British provident associations joined together to provide healthcare for the general public. The firm is a private company limited by guarantee; it has no shareholders and any profits (after tax) are reinvested in the business. The service offered by BUPA began as private medical insurance, offering policies to individuals, companies and other organisations, and eventually expanded to include privately-run BUPA hospitals.