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Help needed re crossborder taxation NL to UK - WIA IVA

Has anyone dealt with UK tax treatment of Dutch UWV WIA-IVA?


I am looking for practical experience, not formal advice.


Dutch WIA-IVA is a UWV state-administered incapacity benefit for people assessed as fully and durably unable to work. It is paid under the Dutch employee-insurance system, indexed, payable until Dutch state pension age, and capped by the statutory dagloon system rather than being direct continuation of previous salary.


For a future UK relocation, I am trying to understand whether anyone has seen HMRC classify Dutch WIA-IVA as:


1. taxable foreign social-security / incapacity income, or

2. potentially comparable to an exempt UK disability/incapacity benefit under the “substantially similar” foreign benefit rules.


Has anyone encountered this exact Dutch WIA-IVA / UK tax classification issue in practice?

See also