Sour YSH

I started my self employed business in 2022 and I used traditional accounting in 2022/23 self accessment. There was income for Mar 2023 but the payment was received on 11 Apr 2023, and I had included this income in my 2022/23 self accessment and paid tax. For 2023/24, I would like to change to use cash basis. From Guidance HS222, it mentions the one-off adjustment when entering cash basis that "Take away the amounts owed to you from your total cash basis turnover for this accounting period" if your customers owed you money at your accounting date last year, and you paid tax on that amount in that tax year, and your customers have paid you in this accounting period. So when I fill the online form of self accessment 2023/24: - should I just exclude the income received on 11 Apr 2023 from my Turnover in self accessment 2023/24 as I have already paid tax for it in 2022/23 when I select cash basis. - there is a question "Did you provide information about your 2023-24 profit on your 2022-23 return? (optional)". Should I choose yes or no for this question just for this case? - or any part of the form I should provide information for this one-off adjustment? Many thanks!

I have received a message in my HMRC account that "You don't have to send a tax return after the year ended 5 April 2023 unless: - your financial circumstances change - HM Revenue and Customs tell you to" I only have foriegn saving interest income lower than £2000 in tax year ended 5 April 2023. I would like to ask for this tax year, even if I have a higher foriegn saving interest income (but lower than my tax-free Personal Allowance amount), I do not have to send a tax return for this year according to HMRC message. Am I correct?