Is SEISS 4 included in next years accounts?

Thecreative

With SEISS 4 due to go live sometime in late April does this mean that it will be taxable on next years accounts even though 2/3 of it is to cover Feb/March of this year??

Jeremy535897

Taxable when received. Answered already:
https://www.gov.uk/government/publications/updates-to-taxation-of-the-self-employment-income-support-scheme-grants-for-income-tax/taxation-of-the-self-employment-income-support-scheme-grant-for-income-tax