Holding deposits

[mickyc]

I would write the receipt in the year you received it. That is what my accountant told me to do. My last pay of the year is on dec 24th, it covers the last week of dec and the first week of jan- I claim it in this year as I received it this year (and cashed it this year).

In all honesty I don't think it really matters. You claim your income and it all works out in the end. It's not like that one deposit is going to change your income by a significant amount.