Foreign social security benefits
Consular employees
Legislation/Regulatory –
ITEPA2003 s. 681A
Exemptions
Legislation/Regulatory –
ITEPA2003 s. 681
HMRC Guidance –
TCTM04007
Person liable for tax
Legislation/Regulatory –
ITEPA2003 s. 680
Taxable benefits
Legislation/Regulatory –
ITEPA2003 s. 678
Taxable social security income
Legislation/Regulatory –
ITEPA2003 s. 679