Readers’ forum: Stop gap employment

I have a client who is a well-established freelance musician. She has made a good living from performing over the years but everything ground to a halt when coronavirus struck and she has not been able to do any paid musical work since then.

She has earned some income with a series of part-time work such as making deliveries for online food order and delivery services. As the restrictions are lifted she is gradually picking up work again and is confident of returning to making a living from performing.

I am about to prepare her accounts and tax return. Do I treat her music business as having ceased with a new business starting again when she begins to perform again or has she been carrying on the same business throughout with a period in the middle when she did not receive any income? The two approaches...