@Sam Hopi generally agreeing with my colleague @DianeW777 , and being cognizant of the tax year differences between US ( calendar year ) and UK (April 1st to March 31st of following year ),
(a) you need to allocate the gross rental income and taxes paid to Calendar year
(b) generally you should use the "paid" and use the date as 12/31/XX --that is the easiest way to be compliant and homologated for the US tax year.
I am not sure if this satisfies your query -- please consider providing more details so one can provide an answer more attuned to your specific situation ( facts and circumstances ).
Will await your answer and then will circle back .
pk
