Common sense is breaking out!
I'm filling out my tax return.
There's a new thing this year called 'Cash Basis' where you can choose to 'record money when it actually comes in and goes out of your business'. 'You only count the money you've actually received in a tax year. Money you're owed isn't counted until you receive it.'.
Since it's called 'income tax' not 'work-you-have-done-but-haven't-yet-been-paid-for tax' why was this not always the case?