Where the report goes
You sign in to your Universal Credit account and complete the "Report your income and expenses" task in your to-do list. It appears at the end of each assessment period.
Everything you were paid, in that period
Report everything you were paid in that time, no matter when you did the work to earn it.
That is the cash basis again, and it is what makes a Universal Credit month different from an accounting month. gov.uk says the income you report includes:
- Payments by credit or debit card, cash, cheque or bank transfer
- Goods or services received as payment
- Tips
- Tax refunds
- Grants that HMRC treats as taxable
- Money from selling a business asset you previously reported as an expense
What happens if you do not report
gov.uk is blunt about it: you will not get your Universal Credit payment until you have reported your business income and expenses, and if you report late your payment may be delayed.
Nobody can file it for you
The report is made from inside your own signed-in Universal Credit account. No app, including this one, can submit it on your behalf, and you should be suspicious of anything that claims it can.