USA SSDI / reportable?Good afternoon, I am posting on behalf of a family member who is considering returning to the UK. She is a UK citizen (US green card holder, which she would relinquish). She is in receipt of US SSDI (not SSI) due to disability. She also has a small amount of dividend income (perhaps 5000GBP). I am struggling to figure out whether her SSDI is taxable in the UK. The HMRC guidelines note that overseas disability is not reportable (and taxable) if equivalent to "Disability Living Allowance or Severe Disablement Allowance". But I have no idea how that determination is made. Is there settled precedent regarding whether SSDI is equivalent and non-reportable? Or is it case specific? Many thanks for any help that might be offered. She is not in the position financially to spend hundreds on a tax advisor to help her understand this.