BIM80765 - Post-cessation receipts: expenses: of ceased employment

For relief to employees for expenses incurred after cessation of the employment see FA95/S92 and (TB19, page 257). Where, in the same year, a person has expenditure qualifying under ICTA88/S109A and other expenditure qualifying within FA95/S92 (expenses from a ceased employment) the relief under Section 92 takes priority. This is because if the claimant has insufficient other income in the year to cover the allowable expenditure of that year, the excess Section 92 relief is lost. But expenditure that qualifies under Section 109A may be relievable by carry forward and set off against post-cessation receipts.