Rent paid in advance

Hi I have a tenant who wants to pay one year's rent in advance. Do I declare this all on my self assessment in the year I get the money (24-25) or split it over two tax years (24-25 and 25-26) to cover the rental period? If it's the former and some of my expenses are incurred in the following tax year (25-26), would I just declare those in the second year even though there will be no rental income in the second year? thanks

Hi,
Property income is normally assessed to tax on a tax year basis, you would declare the income on your tax return in the year you receive it.  
Expenses should be declared in the year they were incurred.  
Please see PIM1010 - Introduction: basis of assessment and time apportionment for further information.
Thank you.