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Posted Wed, 26 Jul 2023 21:00:15 GMT by
It is lawful in UK that some social security benefits (listed in section 677 Table B ITEPA 2003) are wholly exempt from tax. My parents have received the foreign social security benefits which are substantially similar in character to a UK social security benefit (named as high disability allowance and old-age allowance for my father and my mother respectively in their home country). In this connection, may I confirm if these monthly allowances received are non-taxable in UK for the tax year, and so my parents are not required to declare / report this income in their self assessment tax return. Please confirm or further advise. Thank you.
Posted Thu, 03 Aug 2023 08:06:26 GMT by HMRC Admin 20
Hi KuenHK,

Have a look at EIM76100 - Social security benefits: list of non-taxable social security benefits, which provides a list of UK benefits that are not taxable.
If the foreign benefit is not a pension and is similar in nature to those listed at EIM76100 then those benefits will be exempt from tax.  
We are not able to confirm which foreign benefits are taxable and which are not.

Thank you.
Posted Wed, 22 Nov 2023 21:58:38 GMT by
My parents retired and they have received Pension from Civil Service and Old-Age Allowance in their home country. I think the nature is as similar as some social security benefits (listed in section 677 Table B ITEPA 2003), please advise whether these incomes are wholly exempt from tax or not. If this is tax exempt, are they not required to declare it? Many thanks.
Posted Fri, 24 Nov 2023 10:09:25 GMT by HMRC Admin 20
Hi bonbonwoo,
We cannot answer your question in this forum.  You will need to contact the self assessment helpline on 0300 200 3310 and provide more information.
Thank you.

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