Hi
You can find more information here -
Business records if you're self-employed
If you decide to declare your income using Traditional Accounting - recording your income and expenses by the date you invoiced or were billed - you would declare your consultancy earnings in a 22/23 return.
If you decide to declare using Cash Basis Accounting - where you only record income or expenses when you actually receive that money or pay a bill - you would declare your consultancy income in a 23/24 return.
Either method is fine, so long as this method is applied for all of your income, every year. If you would like to discuss this, though, or need further advice, contact us by webchat or phone via
Self Assessment: general enquiries
Thank you