A client received a professional fees invoice of which a substantial proportion should have been recharged to another entity (same group, no VAT group registration) by 31 March (Tax point is pre 31 March). For reasons mainly connected to Covid-19, this did not happen and the invoice is only now being raised. 31 March is also the year end as well as the VAT quarter end. It does not relate to a continuous supply of services.
It would make the accounting and VAT return preparation simpler if the invoice was dated March. Given the tax points are all pre year end and, if the invoice was dated April, the income would be treated as accrued income in the year end accounts, there is no effect on the reported results, on CT nor on VAT. But it is backdating.