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Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on post-cessation receipts

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Section 349 Charge to tax on post-cessation receipts
Section 350 Extent of charge to tax
Section 351 Income charged
Section 352 Person liable

Income Tax (Trading and Other Income) Act 2005
Charge to tax on post-cessation receipts

Section 349 | Charge to tax on post-cessation receipts

From legislation.gov.uk

15 July 2026

Income tax is charged on post-cessation receipts arising from a UK property business.

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