Does foreign income need to be declared if it is inaccessible

My wife earns a small amount in RUB which goes into a Russian bank account. Due to the sanctions, it is currently impossible in principle to convert this to GBP and spend it in the UK. Does it still need to be declared on a self assessment form, or would it only need to be declared in the future if it were to be converted to GBP somehow and sent to a UK bank account? I cannot find any guidance on this.

Hi,
As the sanctions prevent this money from being accessed, you will not include it in your return. if/when the sanctions are lifted, yes you need to report it, in sterling,
on the foreign page of the return.
Thank you.