Where do I declare rent income?

As UK nationals who are tax resident in France, in which country should we declare and pay tax on rental income from a property outside the EU paid by the tenants into our UK bank account? P.H.

27 August 2018
By Hugh MacDonald

Taxation is always applied first in the country in which the property is situated, and then in the country of fiscal residency.

So you would need to declare the rental income to the tax authorities of the country in which the property is situated, if the country does in fact charge income tax.

You would also have to make a declaration in your French income tax returns (though in most cases there are treaties in place which mean you are not taxed again on it – however France may take account of it, possibly increasing your tax rates on other revenue); Exactly how to do this depends on the type of rental/letting involved.


Reader's query answered by Hugh MacDonald

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The information here is of a general nature. You should not act or refrain from acting on it without taking professional advice on the specific facts of your case. No liability is accepted in respect of these articles. These articles are intended only as a general guide. Nothing herein constitutes actual financial advice

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