I have a sole trader client who has retired. Her business was renting a warehouse which was split into units and the units were then rented out to individual small businesses. She charged them a rental, plus commission on their sales. She has sold the business for £25k. There are no tangible assets as such as the building is rented and the person taking over has simply negotiated his own arrangements with the landlord. The only thing she has sold is the client database. The business attracted a lot of repeat custom of high value (from the invidual businesses within the warehouse). I am now in the process of completing her final self-assessment. Is the £25k treated as normal income, or is there another section that should be completed to get a better deal with the tax payable?