Self employed earnings for UC

Could someone with experience clarify for me please
Self employed income earned or received - in which AP is it treated as income?  Say s/e person is working on a large project so works for 3 months (earning) but does not get paid until the end of the three months (received)
Are they treated as having nil income for 2 months with the whole of the earnings counted in the 3rd AP?
or not?

My understanding is yes - it counts only in the AP in which it is received. After 2016 and, if in the digital system, self-employed people can carry forward losses for up to 11 months which may help - http://www.rightsnet.org.uk/welfare-rights/news/item/surplus-earnings-rule-in-universal-credit-will-only-apply-where-the-claiman

The loss carry forward will only offer limited help as the MIF will still apply.  In the example above, the earnings above may also count for the next 6 months of Universal Credit under the new rules.

Hi Gareth, not sure what you mean by count for the next 6 months, which new rules are these?

the ones referenced in the summary in my comment