Can an existing unincorporated association or charitable trust convert to a CIO?

There is no conversion process set out in the Charities Act 2011 nor in nay other regulations for unincorporated associations or charitable trusts

The process would be as follows:-

• Register a new CIO.
• Transfer the assets, liabilities and undertakings of the unincorporated charity to the CIO and settle any liabilities. You will require the agreement of creditors or counterparties to make such a transfer.
• Close down the unincorporated charity in accordance with the provisions contained in its governing document.
• Apply to the Charity Commission to have the unincorporated charity removed from the register of charities.