My client previously operated a limousine chauffeur hire business and in 2018/19, business was desperate and he decided to cease trading. He had no turnover in 2018/19 and sold the car on 14th July 2018, which gave rise to a balancing charge of £1,573. I intend to use 14/07/2018 as the cessation date. He had no other UK income in 2018/19 and left the UK on 15th July 2018 for Quatar. He did not work there or anywhere else during 2018/19, nor did he return to the UK. In fact so far as I am aware, he has not as yet, returned at all. Am I correct in thinking that allowances will cover the balancing charge and my client will not have any UK tax charge in 2018/19? I assume a split year option is appropriate but opinions are sought. TIA.