Worked this tax year but paid next...

full-time-mum

I will have worked for 4 days this month but won't be paid for it until the end of april. I'm registered self-employed (although I'm an employee in this job).

When I come to fill in my tax form, will the money count as income for 2007/08 tax year or for 2008/09?

It won't make any difference to this tax year as I haven't earned enough to pay tax and it will only make a difference to next year if I get a full time job (unlikely but not out of the question) and go over the tax threshold - I don't want to pay tax on this money!

RayWolfe

If you are an employee you will be paid via PAYE and the tax year will be the date you actually get paid.

GARDINER

The statutory basis of tax assessment for emloyment income is receipts basis and so yes it will be taxed in 2008/09 however you may be able to argue that it should be taxed in the year you became 'entitled' to it. See HMRC web http://www.hmrc.gov.uk/taxes_act_2002/vol_02/ictapt05/ictapt05a-69.htm