body: For example, I do some work for my employer in the 2016-2017 tax year, but they take a while to pay me and I only actually get paid in the 2017-2018 tax year. 
  
  
  **In which tax year should that income be included - the year when the work was done, or the year it was paid for?**
  
  
  
title: Is income tax due when the work is done, or when it is paid?