Which Tax Return Year?

barry2012

Registered User
Messages
15
Hi,

Hopefully this is a simple question, but I can't seem to find a definite answer.

I have some self-employed income. If I do work in December 2014 and get paid for it in January 2015, which tax year do I include the payment in?

Thanks in advance,

barry
 
I would assume date of payment is the key date. The work in December could have been a work-in-progress spanning the two years, however the date of payment is very specific.
 
The work was done in 2014 so if invoiced in 2014 then it's sales for 2014, otherwise it's Work in Progress.

Either way it's income in 2014.