What tax year for rent paid in advance?

Brighty

Hi guys

Had tenants move into a property on Nov 28th and they paid 6 months rent up front taking it into next tax year. I assume for tax purposes i treat it, and te agents pecetage charged on it, as if the rent was received monthly and account for some this year and some next? Or does it all count in this years income? If split, how do i treat the months rent that would have been received 28th March? Obviously received this tax year, but the majority of the period it's for is next tax year.
Sorry for the questions, but have never had rent paid up front like that before and our other house has always been monthly on the 1st of the month.

Cheers

Brighty

Skint_yet_Again

See page 7 box 20 notes here http://www.hmrc.gov.uk/worksheets/sa105-notes.pdf

this states rent is taxable when it is earned even if its paid later or in advance.

eg rent paid late for 11/12 (ie paid after 5/4/12) should be included as 11/12.

eg rent paid in advance for 12/13 (ie paid before 5/4/12) should not be included as 11/12. It is taxable in 12/13.

Hope that helps