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HMRC internal manual

Capital Gains Manual

Charities: monasteries & nunneries

The exemption which CG67510 tells you about, only applies to disposals of assets by acharity. Where a contemplative religious community such as a monastery or nunnery is notregarded as a charity, the exemption does not apply. In certain circumstances, however, ameasure of relief is available under ESC/B10. CG64850 and CG65490-CG65491 explain theprivate residence relief available to religious communities.