This toolkit is designed to assist organisations considering, negotiating and implementing a merger. The toolkit draws on our understanding of the NFP sector and current best practice, along with lessons from organisations that have recently conducted a merger. The contents of this toolkit, current at the date of publication, are for reference purposes only. They do not constitute commercial or legal advice and should not be relied upon as such. Specialist advice about your specific circumstances should always be sought separately before taking any action based on this toolkit.