Crossborder UK/NL tax

[AmsterdamLondon2026]

I am trying to better understand the likely UK tax classification of a Dutch UWV WIA-IVA benefit for a future UK relocation.

The IVA is a Dutch state-administered long-term incapacity benefit awarded under the Dutch WIA employee-insurance framework following a formal determination of full and permanent incapacity. It is funded via Dutch employee-insurance contributions, payable until Dutch retirement age, indexed periodically, and subject to statutory Dutch earnings ceilings.

The point I am struggling to understand is whether UK treatment would more likely follow:

* taxable foreign social-security/earnings-replacement treatment,
or
* whether any “substantially similar benefit” analysis under EIM76009 could potentially apply.

I appreciate this is ultimately fact-specific and treaty-dependent, but I would be very interested to hear whether anyone has encountered Dutch WIA/IVA classification issues in practice or has views on the likely HMRC approach.