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HMRC internal manual

International Manual

Double Taxation applications and claims: Charities: Key points

Charitable bodies formed under the laws of other countries are not entitled to any relief from UK income tax on account of their charitable status, unless specifically provided for in a relevant Double Tax treaty. Generally, to obtain relief under a DT treaty, they must satisfy the same conditions and requirements as other residents of the DT country.

Irish charities that are exempt from tax in Ireland can claim exemption from UK income tax on income from immovable property. Further details about Irish charities and what they can claim are at INTM337130.