Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Charities: introduction: definitions

A charity is any body of persons or a trust which is established for charitable purposes only.

The phrase charitable purposes covers:
 

  • the relief of poverty
  • the advancement of education
  • the advancement of religion
  • certain, but not all, purposes beneficial to the community.