The Charity Commission: A register of charities that have notified the Charity Commission they have merged with or transferred their assets to another charity.
Tell the Charity Commission about a merger if you want to make sure any future legacies can be transferred to your new, merged charity without it having to approve the transfer. Registering a merger is compulsory where a vesting declaration is used. In other cases, it’s voluntary.
If your charity receives or expects significant legacy income, consider registering the merger so that legacies and gifts can be transferred to it. You should take legal advice before deciding to register the merger because some wills say the money must go to someone else if the original charity ceases to exist.