Self Assessment tax return and US SSDI

I have been looking at the HMRC guidance notes for completing the foreign income part of the self assessment tax return and I am not sure if I need to include the Social security Disability Income I recieve from the US.  The guidence notes say:-

Social security benefits
Don’t include foreign benefits that match the following UK benefits:
• Incapacity Benefit paid in the first 28 weeks of your incapacity or if you have been getting 
it for the same illness since before 13 April 1995
• Attendance Allowance
• Disability Living Allowance or Severe Disablement Allowance
• Maternity Allowance
• Guardian’s Allowance
• Child Benefit
• Universal Credit
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/505147/sa106-notes_2016.pdf

I have phoned HMRC and all they say is if you think it matches one of the listed benefits then don't include it...

Has anyone any idea if I should include it or not?

At first glance SSDI is broadly similar to DLA etc. however the devil is in the details in as much as how the Government defines " ...match the following UK benefits". I am no expert here and I don't believe HMRC are clear either.
There are various ways certain benefits are qualified e.g. residential, contributions, which may impact their inclusion/exclusion.
I have also phoned them and got put through to a "technical adviser", a step beyond the regular customer service bod., who took relevant details and promised to call back within a week, this was 3 weeks ago, nothing yet.

I would use the Notes section, describe your SSDI payment and amount and say that you have not included it on the self assessment because it matches whatever benefit you think it best approximates. Start from a position that it is not taxable, ie it is equivalent to say "Disability Living Allowance", and leave it up to HMRC to figure it out.

You'd have to think if it is matches more closely a UK benefit that it is taxable or one that is non taxable.

To do this you would probably do best to look at gov.co.uk and at benefits for disability based on your own knowledge of your own circumstances.

Received a return call the other day from HMRC. None the wiser now. Only suggestion from them is to write in and ask, detailing the personal situation. They did suggest perusing the relevant guidance documents that they produce, but as they aren't clear anyway, hence request for phone call. What a waste!!

Received a return call the other day from HMRC. None the wiser now. Only suggestion from them is to write in and ask, detailing the personal situation. They did suggest perusing the relevant guidance documents that they produce, but as they aren't clear anyway, hence request for phone call. What a waste!!

So I would do that "writing in" on your tax return. Declare you stance and interpretation of the rules. I would probably say that the SSDI is not taxable because it matches Disability Living Allowance and leave it up to HMRC to argue otherwise....or not.

I have been looking at the HMRC guidance notes for completing the foreign income part of the self assessment tax return and I am not sure if I need to include the Social security Disability Income I recieve from the US.  The guidence notes say:-

Social security benefits
Don’t include foreign benefits that match the following UK benefits:
• Incapacity Benefit paid in the first 28 weeks of your incapacity or if you have been getting 
it for the same illness since before 13 April 1995
• Attendance Allowance
• Disability Living Allowance or Severe Disablement Allowance
• Maternity Allowance
• Guardian’s Allowance
• Child Benefit
• Universal Credit
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/505147/sa106-notes_2016.pdf

I have phoned HMRC and all they say is if you think it matches one of the listed benefits then don't include it...

Has anyone any idea if I should include it or not?

Did you ever get an answer?  I am so confused.  I contacted HMRC and they said that if I thought it was equivalent then SSDI is non-taxable.  But, after reading so many comments, I am confused.

It is taxable in UK, I have had to declare it on our self assessment tax return as per a decision by HMRC. SSDI is a contributory benefit in the US (min of 10 social security credits are needed to qualify) I had compared it to DLA/PIP but HMRC say that DLA/PIP is a Non-contributory benefit and that SSDI is more in line with Incapacity Benefit and can only be excluded for the first 28 weeks or if been in payment since before 1995.  hope this helps..

It is taxable in UK, I have had to declare it on our self assessment tax return as per a decision by HMRC. SSDI is a contributory benefit in the US (min of 10 social security credits are needed to qualify) I had compared it to DLA/PIP but HMRC say that DLA/PIP is a Non-contributory benefit and that SSDI is more in line with Incapacity Benefit and can only be excluded for the first 28 weeks or if been in payment since before 1995.  hope this helps..

Interesting, thanks for posting that.

Some UK benefits are taxable, for some of the income based benefits and some of the contribution based benefits.

Some UK benefits are only for a limited time, also for some of the income based and some of the contribution based.

Incapacity Benefit was replaced by ESA (Employment Support Allowance) and is either Income Based or Contribution Based. And now the Income Based ESA is replaced by Universal Credit.