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Posted Thu, 20 Jul 2023 19:14:49 GMT by nylcfai
Does the Hong Kong Servere Disablement Allowance need to be included in the self assessment? If yes, which SA form and where should i input this allowance?? Thanks
Posted Thu, 27 Jul 2023 13:38:34 GMT by HMRC Admin 5 Response
Hi 

If the Hong Kong Severe Disablement Allowance is similar in nature to the social security benefits at EIM76100, then it is not taxable and should not be included in a self assessment tax return. 
Take a look at the guidance here EIM76100 - Social security benefits: list of non-taxable social security benefits
However, any foreign social security benefit that is also a pension, must be considered a foreign pension and included in a self assessment tax return (EIM76009 - Social security benefits: taxable foreign benefits).
If you need to delare this as a pension, it would be on SA106 page F2, in the section for pensions (Self Assessment: Foreign (SA106)).

Thank you

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