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Contents

Official guidance
Business Income Manual

BIM50700 · Authors and literary profits

  • BIM50701 · Introduction
  • BIM50705 · Receipts
  • BIM50710 · Awards and bursaries
  • BIM50720 · Deductions
  • BIM50725 · Royalties to person other than author
  • BIM50740 · Post-cessation receipts
  • BIM50745 · Gifts of literary works
  • BIM50750 · Averaging
  • BIM50755 · Public lending right
  1. Authors and literary profits: contents
  2. Authors and literary profits: post-cessation receipts

BIM50740 | Authors and literary profits: post-cessation receipts

From HM Revenue & Customs · Business Income Manual

Where copyright royalties and other receipts from the carrying on of a literary or artistic profession arise after the death of the author etc, or after the profession has been permanently discontinued, they are dealt with as post-cessation receipts.

Detailed instructions on the post-cessation receipt provisions are at BIM90000 onwards

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