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HMRC internal manual

Capital Gains Manual

Computation: IT: sale of income for lump sum

A capital sum received by an individual in respect of the sale or relinquishment of income to be derived from his or her personal activities may fall to be treated as earned income chargeable under Case VI of Schedule D under ICTA88/S775. See IM4680+. Where this applies, the capital sum is not also to be charged to Capital Gains Tax.