Income received in October for work done in May

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    We have a claimant who is a part time lecturer. She has advised us that in May 2006 she was asked to do some coaching for a boy in a young offender’s unit. She says she didnt expect to get paid but in October 2006 she received a cheque for £400.00.

    She states that this is a one off payment to say thank you as the boy passed his GCSE. The pay slip provided and the letter from the county council she also provided states this is pay.

    We are going to take it as earned income, but when do we include it from, for the period in May that she actually did the work or for a period in October when she actually received the money?

    Kevin D

    Income must be attributed to the period it is in respect of – therefore, it’s May. CDs confirm that approach to be correct.

    However, if you are unable to find a period to which the payment can be attributed, this may be one of those cases where it wouldn’t be wrong to treat it as capital.




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