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IANAA but my understanding is it's your call but you need to be consistent. Cash accounting vs accrual if I recall - at least it works that way for my VAT so presume the same true of tax. But again IANAA etc.
EDIT- oh hang about, let me read again.
EDIT - yeah, my interpretation of is stands. I think generally with HMRC (in my experience) is long as you're not actively trying to screw them then you'll probably be fine.
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If you do freelance work and invoice for that work within a tax year, but the company doesn't pay the invoice to you until the following tax year, do you declare/pay tax for it in the year that you did the work and invoiced or the following year when you received the payment?
If your accounts are on the accruals basis, the former. If your accounts are on the cash basis the latter. I can't remember what the rules are for self-assessment and the cash/accruals accounting basis - I had to switch to accruals many years ago so haven't bothered remembering the qualifying factors.
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Brommers
@PhilDAS
If you do freelance work and invoice for that work within a tax year, but the company doesn't pay the invoice to you until the following tax year, do you declare/pay tax for it in the year that you did the work and invoiced or the following year when you received the payment?