Rent Income Calculation

Dear JillyB,

I hope this message finds you well. I have a question regarding Example 2 in Chapter 3 of the Open Tuition notes on property income. Specifically, I am confused about the calculation of rent income for 11 months. As the tax year ends on April 5th and we typically account from April to March, shouldn’t the period from July to March be 9 months instead of 11?

I understand that if we were using the accrual basis, this might make sense. However, since property income is calculated on a cash basis, I am struggling to understand the reason behind the 11-month period mentioned in the example.

Could you please clarify this for me?

Thank you for your assistance.

Best regards,
SAAD