BIM50740 - Literary profits: post-cessation receipts

The provisions of ICTA88/S103, ICTA88/S110 (2) and ICTA88/S106 will apply where copyright royalties and other receipts arising from the carrying on of a literary or artistic profession accrue-

• after the death of the author etc; or
• after the profession has been permanently discontinued.

Detailed instructions on these provisions are contained in BIM80500 onwards