Calculations under cash basis ?

I am letting my property thorough an estate agent who manage it and collect the rent. I have statement from my estate agent dated on 04/04/2023 showing rent paid for 03/04/2023. The payment was received into my account on 06/04/2023. In which tax year ( 2022/2023 or 2023/2024) this should be accounted for when calculated the profit under cash basis ?

Hi,
As you are using the cash basis for your rental business, you would declare the payment for rent to 03/04/2023 within the 2023/2024 tax return as the payment was received on 06/04/2023.
Information on the cash basis is found here:
Cash basis. 
Thank you.

Thank you for your answer. However this is very confusing as your guidance PIM1094 states otherwise: "If a landlord uses an agent to collect payments and calculates the profits of their property business under the cash basis, income will be recognised when it is paid to the agent and not when the agent passes this on to the landlord" According to this, the payment should be accounted for 22/23 tax year. Can you please clarify?

Hi mitaka,
Thank you for your question.
Based on the information given in your previous question the income will be chargeable in the 2022-23 tax year.
Thank you.