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

Receipts accruing after a property business has ceased (鈥榩ost cessation receipts鈥�) 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.