you know that question on dla claim form section 1 asking if you have any income from abroad that you do not pay uk tax on?

anyone know the relevance of this question and the authority? someone has finally asked the question and I can't find any reference in text or statute.

cheers.

Had a client once from America who had a disability pension from the USA.

Put this down as income from abroad - obviously! - decision came back that it overlapped with DLA and both could not be paid at the same time.

Now, this was over 7 years ago and i've not had anything since so although i can't answer your question hope this helps!!

The answer is in Reg.2(1) of the DLA regs.
"Conditions as to residence and presence in Great Britain
2.—(1) Subject to the following provisions of this regulation, the prescribed conditions for the purposes of section 37ZA(6) of the Act as to residence and presence in Great Britain in relation to any person on any day shall be that-
(a) on that day-
(i) he is ordinarily resident in Great Britain; and
(ii) he is present in Great Britain; and
(iii) he has been present in Great Britain for a period of, or for periods amounting in the aggregate to, not less than 26 weeks in the 52 weeks immediately preceding that day; and
(b) where that day falls within a period in which that person-
(i) receives tax free emoluments, or
(ii) is the spouse of a person who receives tax free emoluments, or
(iii) is aged under 16 and is the son, daughter, step-son or step-daughter of a person who receives tax free emoluments,
that period is immediately preceded by a period of 4 years during which the person first mentioned in this sub-paragraph was present in Great Britain for not less than 156 weeks in aggregate."

Reg 2(3): "Tax free emoluments" means emoluments which are exempt from tax under any of the provisions listed in paragraph (1) of regulation 9 of the Child Benefit (General) Regulations 1976.

blimey Ruth, good call - I'm grateful for this. Brian.