BIM40065 - Receipts: general: if excluded may still be liable

Receipts which are not trading receipts of the business may, if of a revenue nature, constitute receipts of a separate business or be liable to tax as income of a different category. If the receipt is excluded because it is of a capital nature, or otherwise if it arises out of an asset or rights of some description, the possibility that a chargeable gain arises should be considered.