Tax on a Grant for Next Tax Year but Received This Tax Year

I am due to receive a grant at the end of this tax year (2022-23) that serves two purposes; half of it is to pay me a salary (ideally in tax year 2023-24) and the remaining part is for direct costs that will be accrued over the tax year (2023-24). How do HMRC regard this? Do they view the whole amount as taxable income for 2022-23? Do I have to pay tax on the portion that is ring-fenced as direct costs and then claim it back as an allowance in my tax return for 2023-24?

Hi,

HMRC cannot comment on future events as legislation may change or the event may not actually occur.

Thank you.