The register will allow gifts promised to a pre-merged charity – particularly legacies and wills – to automatically pass to the successor charity which exists after a merger (so long as the merger has been registered with the Commission). This will remove the necessity of charities maintaining ‘shells’ to carry on receiving gifts after a merger takes place.

The Commission’s chief executive Andrew Hind said: “I'm very pleased the Commission can now introduce another of the new Act's provisions which will make a direct and practical difference to charities. The Register of Mergers will free charities from the cost and effort of maintaining shell charities and, with time, provide an accessible and valuable record of mergers in the sector.”

Vistit the ‘promoting effective performance’ section at www.charitycommission.gov.uk and click on ‘mergers and collaborative working’.