If, after your business ceased, you received any business receipts that need taxing as income of an earlier year, put you can report this by following the steps below
Click on the Investments, Interest and Dividends Page. You can add this by clicking the + NEW PAGE button on the left of the screen.
Click on + Income
Select Business Receipts tax as income on earlier year from the drop down list
Enter the Amount
Enter the Tax Year the income is to be taxed in the format yyyy-yy