It depends. The problem is that the Tax Treaty does not address unemployment pay which is what the Universal Credit is. There is a clause in this IRS link that does mention "If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for the applicable U.S. tax return".
Article 17 doesn't mention unemployment pay thus this article wouldn't apply in this instance. Article 22 listed as other income and this may be the clause that this income is listed. The way this is written would suggest that this income should be reported on your US tax return.
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