Christopher Errington

Hi Could you please forward the legislation or provide a link to the mentioned legislation

Thank you for your reply. Perhaps I am being naive, but while I was resident in the US my social security was not a taxable benefit, so why would it become taxable now I have moved back to the UK.

Hi I am dual citizen UK and US, presently resident and domiciled in the UK , recently retired and now receive my US Social Security which is not taxed in the US had I been resident. Do I declare this amount on my self Assessment and if so can I claim relief under Article 17 of the tax treaty.