Using the accruals basis in untied
Most accounting in untied is on the cash basis where we "follow the money" and this is the HMRC default for individuals. If you want to use the accruals basis - HMRC also refer to this as the traditional method - you select this in untied. You will be responsible for working out and applying manual entries for any adjustments required.
How you set this depends on whether you are in MTD or not.
In MTD

On the Making Tax Digital tab, choose the tax year and then hit the cog against your self-employment income. Then change the dropdown under Accounting Type and Save. NOTE THAT THIS CAN ONLY CURRENTLY BE DONE AFTER THE END OF A TAX YEAR DUE TO HMRC SYSTEM RESTRICTIONS.

Not in MTD
To choose this, navigate to box in the self employment form (in tax forms) which says "If you have used traditional accounting [accrual basis] rather than cash basis check the box". Tick that and you're good to go.
