PIM4471 | Property allowance: contents: other considerations: post-cessation receipts

Receipts accruing after a property business has ceased (‘post cessation receipts’) are not relievable receipts for the purposes of the property allowance. As such, the property allowance cannot be used for post cessation receipts.

For more info on when a property business ceases and post cessation receipts please see PIM2500 onwards.