Charity Commission

The regulator for charities in England and Wales

  • A (change text size to small)
  • A (change text size to medium)
  • A (change text size to large)
  • White
  • Black
  • Default
  • Skip to content
  • Listen to our website
  • Accessibility
  • Cymraeg
  • Site map
Advanced Search
  • Home
  • About us
    • About the Charity Commission
      • Strategic Plan 2012 - 2015
      • Our status
      • Our Board Members and Senior Management Team
      • Public meetings of the Commission
      • Comment and speeches
      • Our commitment to transparency and openness
      • Our work with other regulators and organisations
      • Reports, consultations and newsletter
      • Welsh Language Scheme
      • Press office
      • Public Affairs
    • About charities
      • Trusteeship
      • Sector facts and figures
      • Our Research
    • How we regulate charities
      • Registering charities
      • Providing information, advice and legal consents
    • Making a complaint
      • Making a complaint about a charity
      • Complaining about a decision we have made
      • Complaint about a service we have provided
    • Contacting us
    • Careers
    • Operational Guidance
  • Our regulatory activity
    • Our regulatory approach
    • How and when to report a concern to us
      • Guidance for trustees, employees and volunteers
      • Guidance for auditors and independent examiners
      • Guidance for the general public
    • Where we provide legal consents
    • How we ensure charities comply with their legal requirements
      • Where we investigate charities
      • Where we take enforcement action
      • Our counter-terrorism work
      • Where we monitor charities
      • Where we appoint interim managers
      • Where we can help resolve internal conflicts
    • Results of our investigations and other regulatory work
      • Alerts and warnings
      • Inquiry Reports
      • Regulatory Case Reports
      • Decisions
      • Themes and lessons learnt from our regulatory compliance work
  • Manage your charity
    • Submit annual return
    • Update charity details
    • Change charity name
    • Close/merge a charity
    • Buy, sell or vest land
    • Forgotten your password?
  • Start up a charity
    • Is setting up a charity the right thing to do?
      • Things to think about before setting up a charity
    • Do I need to register?
      • Types of charity that do not have to register
      • Resources for very small charities
      • Excepted and Exempt Charities
    • Registering CIOs
    • Guidance on registering a new charity
      • Help in setting up a charity
      • Registration process change from 1 March
      • Finding trustees
      • Demonstrating public benefit
      • Choosing your charity's name, purposes and governing document
    • Register a new charity
  • Charity requirements & guidance
    • What information must trustees send us this year?
      • Annual income £10,000 or less
      • Annual income over £10,000 and up to £25,000
      • Annual income over £25,000 and up to £500,000
      • Annual income over £500,000 and up to £1,000,000
      • Annual income over £1 million
    • Charity essentials
      • The essential trustee
      • Hallmarks of an effective charity
      • Managing charity assets and resources
      • Charitable purposes and Public Benefit
    • Charity accounting and reporting
      • Notifying us of changes to your charity
      • Preparing your Annual Return
      • Preparing your Trustees' Annual Report
      • Preparing your Charity Accounts
      • Auditing and examining your accounts
    • Charity governance
      • Good governance
      • Managing charity resources
      • Managing risk
      • Environmental responsibility
    • Charity activities
      • Working with other charities
      • Fundraising
      • Campaigning and political activity
      • Charities delivering public services
      • Charities working outside England and Wales
    • Specialist guidance
      • Small charities
      • Arts charities
      • Corporate Foundations
      • Faith-based charities
      • Schools and Higher Education Institutions
      • Charities providing housing
      • Local authorities as trustees
      • NHS charities
      • Recreation Ground Charities
      • Royal Charter charities
      • Wills and charitable legacies
    • View all guidance

In this section

  • About the Charity Commission
  • About charities
  • How we regulate charities
  • Making a complaint
  • Contacting us
  • Careers
  • Operational Guidance

What's New

  • Recent Updates
  • News
Home >  About us > Operational Guidance > REGISTER OF CHARITY MERGERS: SECTIONS 305-314 OF THE CHARITIES ACT 2011

Operational Guidance

REGISTER OF CHARITY MERGERS: SECTIONS 305-314 OF THE CHARITIES ACT 2011

Title Reference Number Page / Paragraph
Technical background OG 60 A1  
How the Register is maintained and updated OG 60 B1  
Go to Alphabetical Index to Operational Guidance

Numerical List of Operational Guidance

Welcome to Operational Guidance

  • Read Aloud
  • Email Updates
  • Twitter
  • Youtube
  • Other help for charities

© 2012 Crown Copyright          Copyright Notice | Disclaimer and Privacy Statement | Cookies