Can I raise an invoice for work done last year and use last year's income tax allowance?

I did some work 2 years ago, a year in which my gross taxable income was zero. I never raised an invoice for the work, and was not paid for for the work at the time.

If I raise an invoice for this work now, may I still use my income tax allowance from that year?

Chosen Answer:
HMRC would want to know if there was a good reason for not invoicing for work done for 2 years - otherwise it just looks like tax avoidance. Did you submit a nil return for that year? How are you going to explain the submission of a nil return when you are now

1031 Exchange Requirements...Read More...