Part 10Social security income
Chapter 6Taxable foreign benefits
678Taxable benefits: foreign benefits
(1)
This section applies to any benefit which is payable under the law of a country or territory outside the United Kingdom if—
(a)
it is substantially similar in character to a benefit listed in Table A, and
(b)
it is payable to a person resident in the United Kingdom.
(2)
But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).
679Taxable social security income
(1)
If section 678 applies, the taxable social security income for a taxable benefit for a tax year is F1the full amount of the social security income arising in the tax year, but subject to subsection (2).
F2(2)
That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
(3)
See also Chapter 4 of that Part (unremittable income).
680Person liable for tax
The person liable for any tax charged under this Part on a benefit to which section 678 applies is the person receiving or entitled to the benefit.