CGS - a quick one

Apologies if this is stupid, not got a clear mind atm...

So you buy a property for £1m.  It therefore falls under the CGS.  You opt it and rent it out, all good, no adjustments needed.  Then one year your tenant leaves (all year), would that be cause for an adjustment?  You aren't making non-taxable use of the asset, you are making no use at all!