If you are using the cash basis of accounting then you will declare the payments when received.
If using the traditional method you will declare the income for the period this relates to.
Guidance is available here:
HS222 How to calculate your taxable profits (2019)
The qualifying care relief will be calculated based on the tax year and guidance for this is available here:
HS236 Qualifying care relief: foster carers, adult placement carers, kinship carers and staying put carers (2019)
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