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HMRC internal manual

Capital Gains Manual

Capital Gains Tax: Charities and CGT

TCGA92/S256 (1) exempts a charity from Capital Gains Tax on any gains if the gains are applicable and applied for charitable purposes.

HMRC Charities is responsible for dealing with the tax affairs of all charities and trading companies wholly owned by one or more charities. Usually trustees or other persons who want to claim charitable exemption will contact HMRC Charities direct. If a claim is received in a local office please contact HMRC Charities following the guidance in Re2102.