Are US Social Security payments taxable in the UK?

I'm working on my UK tax return and finding all kinds of on-line confusion.  Some tax advisors seem to think I need to report it in the UK, others don't. 

This is my first year having to do UK self-assessment, so seems a bit confusing.  I reported my US Social Security payments on my US tax return, so hoping that's all I have to do!

Any thoughts/opinions greatly appreciated!

My wife and I are dual US-UK citizens, live in the UK and both receive SS, paid directly into our UK bank. The SS is taxed only by the UK and declared on our UK self assessment each year. On our US tax return the SS is declared on the usual line of our 1040 with the taxable portion shown as zero. See section 17.3 from the agreement

https://assets.publishing.service.gov.uk/media/5a81972ce5274a2e8ab54ce7/usa-consolidated_-_in_force.pdf

3. . Notwithstanding the provisions of paragraph 1 of this Article, payments
made by a Contracting State under the provisions of the social security or similar
legislation of that State to a resident of the other Contracting State shall be taxable
only in that other State.

That is brilliant, and thank you for the comprehensive answer! 

Husband and I actually only found ONE tax-advising website in all our searches.  Perhaps we read it wrong (and I quote):

'Does the UK tax U.S. social security benefits?
Here’s some reassuring news: under the U.S.-UK tax treaty, U.S. Social Security benefits paid to U.S. citizens and green card holders residing in the UK are taxable only in the United States. This means the UK does not tax your U.S. Social Security benefits, helping you avoid double taxation. However, you must still report your worldwide income—including Social Security—on your U.S. tax return.'

Very misleading, unless, like I said, I'm reading it wrong!

I, like you, am a dual US/UK citizen and reading this shocked me, as I was certain I would need to report it on my UK self-assessment. And on my 1040, which I've done. Everything else I've ever read anywhere else pointed in that direction.  And, I've always trusted the advice I receive here.

Thank you!

That is brilliant, and thank you for the comprehensive answer! 

Husband and I actually only found ONE tax-advising website in all our searches.  Perhaps we read it wrong (and I quote):

'Does the UK tax U.S. social security benefits?
Here’s some reassuring news: under the U.S.-UK tax treaty, U.S. Social Security benefits paid to U.S. citizens and green card holders residing in the UK are taxable only in the United States. This means the UK does not tax your U.S. Social Security benefits, helping you avoid double taxation. However, you must still report your worldwide income—including Social Security—on your U.S. tax return.'

Very misleading, unless, like I said, I'm reading it wrong!

I, like you, am a dual US/UK citizen and reading this shocked me, as I was certain I would need to report it on my UK self-assessment. And on my 1040, which I've done. Everything else I've ever read anywhere else pointed in that direction.  And, I've always trusted the advice I receive here.

Thank you!

I use a dual qualified tax accountant to do our taxes plus I use a downloaded TurboTax  program to do tax planning and also to do the taxes of our son and daughter who both live here these days. Up until a year ago I used to have to use a workaround to get TurboTax to negate the taxable SS portion as it would not allow a value of zero. (The workaround was recommended by ex-pats on the Intuit TurboTax members site). These days however TurboTax does allow a zero entry on line 6b on the 1040 for overseas filers.

That is brilliant, and thank you for the comprehensive answer! 

Husband and I actually only found ONE tax-advising website in all our searches.  Perhaps we read it wrong (and I quote):

'Does the UK tax U.S. social security benefits?
Here’s some reassuring news: under the U.S.-UK tax treaty, U.S. Social Security benefits paid to U.S. citizens and green card holders residing in the UK are taxable only in the United States. This means the UK does not tax your U.S. Social Security benefits, helping you avoid double taxation. However, you must still report your worldwide income—including Social Security—on your U.S. tax return.'

Very misleading, unless, like I said, I'm reading it wrong!

I, like you, am a dual US/UK citizen and reading this shocked me, as I was certain I would need to report it on my UK self-assessment. And on my 1040, which I've done. Everything else I've ever read anywhere else pointed in that direction.  And, I've always trusted the advice I receive here.

Thank you!

,
One assumes this quote is not from the official HMRC website or a UK Chartered Tax Adviser. The words quoted have no relationship to the law. Unless you elect to claim the remittance basis or FIG regime, the UK has the primary right to charge tax on social security distributed to a UK resident. Payments are exempt from US tax - unless you elect to claim the remittance basis or FIG regime.