Income over tax years.

[siggytax]

Hello,

I earn a regular salary in addition to some casual freelance stuff. My question is, I completed work for a company between October and March 2015, and they didn't end up paying me until mid June 2016.

Do I have to declare this as income for the 2016-2017 tax year, or can I declare for 2015-2016 tax year? I will take another freelance job at the end of 2017 which will unfortunately increase my taxable income, so I'd like to declare for when I actually did the work.

Am I able to do this?

On another note, is it possible to make tax deduction claims which will be deducted from my 'employee' earnings in addition to my freelance earnings? Or will this simply be disregarded on my tax return as it is separate from my business?

Many thanks for any assistance.

[LozaACCS]

Unless you made an election to be taxed on the cash receipts basis then the income should have been declared in 14/15

[siggytax]

Many thanks for your reply Loza,

This was a typo in my first sentence, should have read October 2015-March 2016.

I will declare for the 15-16 tax year in this case.

Kind Regards,