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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Authors and literary profits: post-cessation receipts

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