5.1 Andrew owns a house which he lets to tenants. Rent is payable quarterly in advance on 1 January, 1 April, 1 July and 1 October. The rent was £8,000 per annum until it was increased to £8,800 per annum with effect from 1 January 2010. Rent received by Andrew during 2009-10 was as follows:

£

2 July 2009 2,000 30 September 2009 2,000 3 January 2010 2,200

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6,200

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Andrew did not receive the payment due on 1 April 2010 until 7 April 2010. Compute his property income for 2009-10, assuming that he incurred no allowable expenditure during the year.