POMS Reference

This change was made on Nov 22, 2017. See latest version.
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GN 01719.110: Scope of the U.S. - U.K. Agreement

changes
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  • Effective Dates: 03/31/2014 - Present
  • Effective Dates: 11/22/2017 - Present
  • TN 2 (10-97)
  • GN 01719.110 Scope of the U.S. - U.K. Agreement
  • A. Policy - Benefit programs included
  • The provisions of the agreement that permit people to qualify for benefits based on combined U.S. and U.K. coverage credits apply to the following types of benefits:
  • * U.S. retirement, survivors and disability benefits. The agreement does not apply to U.S. Medicare benefits, Supplemental Security Income (SSI) benefits, or Special Age 72 benefits.
  • * U.S. retirement, survivors and disability benefits. The agreement does not apply to U.S. Medicare benefits or Supplemental Security Income (SSI) payments.
  • * U.K. retirement, survivors and disability benefits. The agreement does not apply to other contributory benefit programs, such as those shown below in section B., or the non-contributory benefit programs such as National Health Service or family allowance supplements.
  • B. Policy - Taxes included
  • The provisions of the agreement that eliminate dual Social Security coverage and taxes apply to:
  • * U.S. Social Security taxes (FICA and SECA), including the Medicare portion, and
  • * U.K. Social Security taxes relating to U.K. contributory benefit programs, including not only retirement, survivors and disability benefits, but also cash sickness benefits, maternity benefits, death grants, unemployment insurance, and workmen's compensation.
  • C. Reference
  • Agreement provisions for the elimination of dual coverage and taxation, RS 02001.350 - RS 02001.385.