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

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Charities: religious communities: ESC B10

ESC/B10You will find the text of ESC/B10 in leaflet IRI. Any claim for the benefit of the Concession should be referred to IR Charities. These instructions tell you how the Concession applies to Capital Gains Tax.