Reader feedback on the guide
'I always pass a copy on to my local tax officer who finds it incredibly useful dealing with foreign people living here' P.W.
'Thanks to information you gave about rental property income and social charges, we managed to recover over €3,000 from the French tax office' A.S.
'Many thanks for the guide. It was wonderfully clear. The chore made much easier' M.D.
Last year marked a significant change in the way tax is collected in France with the launch of at-source taxation - Prélèvement à la Source (PAS).
This significant reform changes the way in which the tax is paid, not how it is calculated and most people will still have to fill out a tax return in the spring for the previous year. This year your return will be used to regularise the tax installments paid in 2019, as well as, if applicable, the 60% deposit received in mid-January 2020 for your recurring expenses, allowing you to benefit from certain credits and tax reductions.
Your return will also be used to calculate your new PAS rate applicable from later this year.
Our 84-page guide explains the rules around PAS, including how France is dealing with foreign income subject to the change.
The guide is available either as a printed copy sent to you by post or as a PDF download, which is immediately available upon publication.
*IMPORTANT NOTICE* Please note the guide gives step-by-step guidelines to completing the printed tax forms which many readers often do before making an online declaration. It also includes information on the online process which is obligatory in most cases now - however because everyone’s online experience is different we can only give an overview of this and not a step-by-step guide to this part. *IMPORTANT NOTICE*
The guide is primarily aimed at Britons living in France or those in the UK receiving income from France such as from renting out a holiday home here.
It details information needed to make your declaration. It shows how to declare income such as pensions, rent, ISAs, shares, savings and interest, with a visual guide to the French forms*.
- Changes this year (2020), relating to declarations for 2019-2020 income
- Double tax treaties and Brexit
- When do you become a tax resident of France?
- Income to be declared
- Prélèvement à la Source (PAS – At source taxation)
- How to change your rate if circumstances change
- Tax bands and exchange rates
- How your family situation changes the amount of tax you pay
- Social charges and their rates and when they are applicable
- Claiming tax credits
- Non residents and French rental income
- Deadlines for payment
- Ways to lower your tax bill
- Will Brexit affect rights over French social charges?
- Airbnb income
- Declaring foreign bank accounts
- Treatment of UK state pensions and UK government pensions
- UK rental income
- Paper or online declaration options
- Step-by-step guide to filling in key sections of the printed form/s*
- Personal allowances in two countries - how does it work?
- Reader questions and answers
+ Wealth tax: Who has to pay this?
*IMPORTANT NOTICE* We use the latest layout available for this which is taken from last year’s forms as the French tax authorities do not release any changed forms prior to the opening of the declaration period, so after publication of this guide. Please note the guide gives step-by-step guidelines to completing the printed tax forms. It also includes information on online declaration but because everyone’s online experience is different we can only give an overview of this. *IMPORTANT NOTICE*
If you select the PDF version of the guide, note that it will be available to download from the Download section of your MY ACCOUNT space from March 26, 2020 (you access this top right of the website when logged in)
If you order the printed version, it will be posted to you from March 31, 2020