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Bismillah

Asalamu Alaykom, 

Yes, you will find scholars who state that this type of income will also be liable for khoms when it comes to your khoms date. To be sure, check with the office of your marja or within their Islamic laws book. 

May Allah grant you success  

You can pay the Khums of that amount now (on the date of your Khums) if you are sure that it will be returned to you, or wait until it comes back to you then pay its Khums.

Wassalam.

If gifts were not used for full year, khums becomes obligatory on the gifts or on its current value.

Wassalam.

Delaying the full payment of Khums is a sinful act whether Hajj is intended or not.

Hajj is invalid if any amount used in its obligatory acts are from saved money out of which Khums is not paid fully.

Wassalam.