Filing tax return

[pharmer7]

If the locum is done before the end of the tax year, but the payment for it does not come in until after the end of that tax year, should it be filed under the 1st or 2nd tax year?

[johnep]

Payments due after the close of year are treated as outstanding debts. Payment is recorded in the following tax year. That is in a normal business. If you do not issue an invoice, then just put it in following year with a cross reference.
johnep