emmacp

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