Hi,
Article 17(3) of the UK/USA Double Taxation Treaty stipulates that payments made by one of the Contracting States under the provisions of its social security or similar legislation to a resident of the other Contracting State will be taxable only in the other Contracting State. As a resident of the UK, you should therefore declare your US Social Security pension in the foreign pages of your Self Assessment tax return. As no US tax will have been deducted from your pension, no Foreign Tax Credit Relief can be claimed.
Foreign notes (2022-23)
Thank you.