Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Overview
2688.This Chapter sets out the rules for taxing foreign social security benefits.
2689.There is no explicit charge on foreign social security benefits in ICTA. But the benefits arise from rights under foreign social security law and those rights are “possessions out of the United Kingdom” (section 18(3) of ICTA). So the income is assessable under Schedule D Case V.
2690.This Act includes an explicit charge to tax on foreign social security benefits. See Change 145 in Annex 1.