diff --git a/app/helpers/merge_requests_helper.rb b/app/helpers/merge_requests_helper.rb
index 33acc2e1f..d59eb9164 100644
--- a/app/helpers/merge_requests_helper.rb
+++ b/app/helpers/merge_requests_helper.rb
@@ -1,4 +1,7 @@
 module MergeRequestsHelper
+  include GovukLinkHelper
+  include GovukVisuallyHiddenHelper
+
   def display_value_or_placeholder(value, placeholder = "You didn't answer this question")
     value.presence || content_tag(:span, placeholder, class: "app-!-colour-muted")
   end
@@ -84,4 +87,19 @@ module MergeRequestsHelper
   def submit_merge_request_url(referrer)
     referrer == "check_answers" ? merge_request_path(referrer: "check_answers") : merge_request_path
   end
+
+  def merging_organisations_without_users_text(organisations)
+    return "" unless organisations.count.positive?
+
+    if organisations.count == 1
+      "#{organisations.first.name} has no users."
+    else
+      "#{organisations.map(&:name).to_sentence} have no users."
+    end
+  end
+
+  def link_to_merging_organisation_users(organisation)
+    count_text = organisation.users.count == 1 ? "1 #{organisation.name} user" : "all #{organisation.users.count} #{organisation.name} users"
+    govuk_link_to "View #{count_text} (opens in a new tab)", users_organisation_path(organisation), target: "_blank"
+  end
 end
diff --git a/app/models/merge_request.rb b/app/models/merge_request.rb
index 9df255516..aae36195d 100644
--- a/app/models/merge_request.rb
+++ b/app/models/merge_request.rb
@@ -55,13 +55,25 @@ class MergeRequest < ApplicationRecord
     absorbing_organisation&.data_protection_confirmed?
   end
 
-  def total_users_after_merge
+  def total_visible_users_after_merge
     return total_users if status == STATUS[:request_merged] || status == STATUS[:processing]
 
-    absorbing_organisation.users.count + merging_organisations.sum { |org| org.users.count }
+    absorbing_organisation.users.visible.count + merging_organisations.sum { |org| org.users.visible.count }
   end
 
   def total_users_label
-    "#{total_users_after_merge} Users"
+    "#{total_visible_users_after_merge} #{'User'.pluralize(total_visible_users_after_merge)}"
+  end
+
+  def organisations_with_users
+    return [] unless absorbing_organisation.present? && merging_organisations.any?
+
+    ([absorbing_organisation] + merging_organisations).select(&:has_visible_users?)
+  end
+
+  def organisations_without_users
+    return [] unless absorbing_organisation.present? && merging_organisations.any?
+
+    ([absorbing_organisation] + merging_organisations).reject(&:has_visible_users?)
   end
 end
diff --git a/app/models/organisation.rb b/app/models/organisation.rb
index 65b35c24e..6e75b79e5 100644
--- a/app/models/organisation.rb
+++ b/app/models/organisation.rb
@@ -191,4 +191,8 @@ class Organisation < ApplicationRecord
   def label
     status == :deleted ? "#{name} (deleted)" : name
   end
+
+  def has_visible_users?
+    users.visible.count.positive?
+  end
 end
diff --git a/app/views/merge_requests/user_outcomes.html.erb b/app/views/merge_requests/user_outcomes.html.erb
new file mode 100644
index 000000000..b0946a444
--- /dev/null
+++ b/app/views/merge_requests/user_outcomes.html.erb
@@ -0,0 +1,23 @@
+<% content_for :before_content do %>
+  <% title = "Users" %>
+  <% content_for :title, title %>
+  <%= govuk_back_link href: organisations_path(tab: "merge-requests") %>
+<% end %>
+
+<h1 class="govuk-heading-l">
+  <span class="govuk-caption-l"><%= @merge_request.absorbing_organisation_name %></span>
+  Users
+</h1>
+
+<% unless @merge_request.status == "request_merged" || @merge_request.status == "processing" %>
+  <h2 class="govuk-heading-m">19 users after merge</h2>
+   <p class="govuk-body">
+    <%= merging_organisations_without_users_text(@merge_request.organisations_without_users) %>
+  </p>
+
+  <% @merge_request.organisations_with_users.map do |org| %>
+    <p class="govuk-body">
+      <%= link_to_merging_organisation_users(org) %>
+    </p>
+  <% end %>
+<% end %>
diff --git a/spec/helpers/merge_requests_helper_spec.rb b/spec/helpers/merge_requests_helper_spec.rb
new file mode 100644
index 000000000..db7ae1b9d
--- /dev/null
+++ b/spec/helpers/merge_requests_helper_spec.rb
@@ -0,0 +1,56 @@
+require "rails_helper"
+
+RSpec.describe MergeRequestsHelper do
+  describe "#merging_organisations_without_users_text" do
+    context "with 1 organisation" do
+      let(:organisation) { build(:organisation, name: "Org 1") }
+
+      it "returns the correct text" do
+        expect(merging_organisations_without_users_text([organisation])).to eq("Org 1 has no users.")
+      end
+    end
+
+    context "with 2 organisations" do
+      let(:organisation) { build(:organisation, name: "Org 1") }
+      let(:organisation_2) { build(:organisation, name: "Org 2") }
+
+      it "returns the correct text" do
+        expect(merging_organisations_without_users_text([organisation, organisation_2])).to eq("Org 1 and Org 2 have no users.")
+      end
+    end
+
+    context "with 3 organisations" do
+      let(:organisation) { build(:organisation, name: "Org 1") }
+      let(:organisation_2) { build(:organisation, name: "Org 2") }
+      let(:organisation_3) { build(:organisation, name: "Org 3") }
+
+      it "returns the correct text" do
+        expect(merging_organisations_without_users_text([organisation, organisation_2, organisation_3])).to eq("Org 1, Org 2, and Org 3 have no users.")
+      end
+    end
+  end
+
+  describe "#link_to_merging_organisation_users" do
+    context "with 1 organisation user" do
+      let(:organisation) { create(:organisation, name: "Org 1") }
+
+      it "returns the correct link" do
+        expect(link_to_merging_organisation_users(organisation)).to include("View 1 Org 1 user (opens in a new tab)")
+        expect(link_to_merging_organisation_users(organisation)).to include(users_organisation_path(organisation))
+      end
+    end
+
+    context "with multiple organisation users" do
+      let(:organisation) { create(:organisation, name: "Org 1") }
+
+      before do
+        create(:user, organisation:)
+      end
+
+      it "returns the correct link" do
+        expect(link_to_merging_organisation_users(organisation)).to include("View all 2 Org 1 users (opens in a new tab)")
+        expect(link_to_merging_organisation_users(organisation)).to include(users_organisation_path(organisation))
+      end
+    end
+  end
+end
diff --git a/spec/models/merge_request_spec.rb b/spec/models/merge_request_spec.rb
index 1f52dd640..9af0671f1 100644
--- a/spec/models/merge_request_spec.rb
+++ b/spec/models/merge_request_spec.rb
@@ -89,4 +89,164 @@ RSpec.describe MergeRequest, type: :model do
       expect(merge_request.status).to eq MergeRequest::STATUS[:processing]
     end
   end
+
+  describe "#organisations_with_users" do
+    context "when absorbing organisation has users" do
+      let(:merge_request) { create(:merge_request, absorbing_organisation:) }
+      let(:absorbing_organisation) { create(:organisation) }
+
+      before do
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_1)
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_2)
+      end
+
+      context "and some merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(1)
+          expect(merging_organisation_1.users.count).to eq(1)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_with_users.count).to eq(2)
+          expect(merge_request.organisations_with_users).to include(merging_organisation_1)
+          expect(merge_request.organisations_with_users).to include(absorbing_organisation)
+        end
+      end
+
+      context "and no merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation, with_dsa: false) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(1)
+          expect(merging_organisation_1.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_with_users.count).to eq(1)
+          expect(merge_request.organisations_with_users).to include(absorbing_organisation)
+        end
+      end
+    end
+
+    context "when absorbing organisation has no users" do
+      let(:merge_request) { create(:merge_request, absorbing_organisation:) }
+      let(:absorbing_organisation) { create(:organisation, with_dsa: false) }
+
+      before do
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_1)
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_2)
+      end
+
+      context "and some merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(merging_organisation_1.users.count).to eq(1)
+          expect(absorbing_organisation.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_with_users.count).to eq(1)
+          expect(merge_request.organisations_with_users).to include(merging_organisation_1)
+        end
+      end
+
+      context "and no merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation, with_dsa: false) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(0)
+          expect(merging_organisation_1.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_with_users.count).to eq(0)
+        end
+      end
+    end
+  end
+
+  describe "#organisations_without_users" do
+    context "when absorbing organisation has users" do
+      let(:merge_request) { create(:merge_request, absorbing_organisation:) }
+      let(:absorbing_organisation) { create(:organisation) }
+
+      before do
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_1)
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_2)
+      end
+
+      context "and some merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(1)
+          expect(merging_organisation_1.users.count).to eq(1)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_without_users.count).to eq(1)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_2)
+        end
+      end
+
+      context "and no merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation, with_dsa: false) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(1)
+          expect(merging_organisation_1.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_without_users.count).to eq(2)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_1)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_2)
+        end
+      end
+    end
+
+    context "when absorbing organisation has no users" do
+      let(:merge_request) { create(:merge_request, absorbing_organisation:) }
+      let(:absorbing_organisation) { create(:organisation, with_dsa: false) }
+
+      before do
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_1)
+        create(:merge_request_organisation, merge_request:, merging_organisation: merging_organisation_2)
+      end
+
+      context "and some merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(merging_organisation_1.users.count).to eq(1)
+          expect(absorbing_organisation.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_without_users.count).to eq(2)
+          expect(merge_request.organisations_without_users).to include(absorbing_organisation)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_2)
+        end
+      end
+
+      context "and no merging organisations have users" do
+        let(:merging_organisation_1) { create(:organisation, with_dsa: false) }
+        let(:merging_organisation_2) { create(:organisation, with_dsa: false) }
+
+        it "returns correct organisations with users" do
+          expect(absorbing_organisation.users.count).to eq(0)
+          expect(merging_organisation_1.users.count).to eq(0)
+          expect(merging_organisation_2.users.count).to eq(0)
+
+          expect(merge_request.organisations_without_users.count).to eq(3)
+          expect(merge_request.organisations_without_users).to include(absorbing_organisation)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_1)
+          expect(merge_request.organisations_without_users).to include(merging_organisation_2)
+        end
+      end
+    end
+  end
 end
diff --git a/spec/requests/merge_requests_controller_spec.rb b/spec/requests/merge_requests_controller_spec.rb
index 4cc4c0376..a0d87a0da 100644
--- a/spec/requests/merge_requests_controller_spec.rb
+++ b/spec/requests/merge_requests_controller_spec.rb
@@ -504,6 +504,32 @@ RSpec.describe MergeRequestsController, type: :request do
         end
       end
     end
+
+    describe "#user_outcomes" do
+      let(:merge_request) { create(:merge_request, absorbing_organisation: organisation) }
+      let(:organisation_with_no_users) { create(:organisation, name: "Organisation with no users", with_dsa: false) }
+      let(:organisation_with_no_users_too) { create(:organisation, name: "Organisation with no users too", with_dsa: false) }
+      let(:organisation_with_some_users) { create(:organisation, name: "Organisation with some users", with_dsa: false) }
+      let(:organisation_with_some_more_users) { create(:organisation, name: "Organisation with many users", with_dsa: false) }
+
+      before do
+        create_list(:user, 4, organisation: organisation_with_some_users)
+        create_list(:user, 12, organisation: organisation_with_some_more_users)
+        create(:merge_request_organisation, merge_request:, merging_organisation: organisation_with_no_users)
+        create(:merge_request_organisation, merge_request:, merging_organisation: organisation_with_no_users_too)
+        create(:merge_request_organisation, merge_request:, merging_organisation: organisation_with_some_users)
+        create(:merge_request_organisation, merge_request:, merging_organisation: organisation_with_some_more_users)
+        get "/merge-request/#{merge_request.id}/user-outcomes", headers:
+      end
+
+      it "shows user outcomes after merge" do
+        expect(page).to have_link("View all 4 Organisation with some users users (opens in a new tab)", href: users_organisation_path(organisation_with_some_users))
+        expect(page).to have_link("View all 12 Organisation with many users users (opens in a new tab)", href: users_organisation_path(organisation_with_some_more_users))
+        expect(page).to have_link("View all 3 MHCLG users (opens in a new tab)", href: users_organisation_path(organisation))
+        expect(page).to have_content("Organisation with no users and Organisation with no users too have no users.")
+        expect(page).to have_content("19 users after merge")
+      end
+    end
   end
 
   context "when user is signed in with a data coordinator user" do