Ryan owns a house which he lets to a tenant. Rent is payable monthly in advance on the 6th day of each month. For some years the rent has been fixed at £7,200 per annum but this was increased to £7,800 per annum with effect from 6 December 2017. The rent due on 6 March 2018 was not paid until 7 April 2018.
Ryan's only property expenditure in 2017 -18 was mortgage interest of £3,200. Compute his property income for the year (assuming that the cash basis does not apply).