I have an invoice for £595 raised on the 4th April 2016 which has not yet been paid. So when I go to file my Tax Return with HMRC in a while does this count as income for 2015-16 year or for 2016-2017? In the Profit & Loss report it increases the General Sales by £595 but as I haven’t yet been paid is it actually taxable? Also, when I do get paid it will shows as income for the new financial year.