Claiming a new work pension

My UK occupational pension started paying out each month from January 2018, significantly increasing my income. With the introduction of prélèvement à la source (PAS) in 2019 is there anything I have to do to notify the tax authorities before I complete my tax return in May 2019? I imagine that this will be classified as an exceptional change and I want to avoid being levied a surcharge for not advising the tax office in advance.

27 March 2019
By Hugh MacDonald

There is no need to worry. Strictly speaking, the PAS only concerns French salaries and French pensions, so your UK income sources are outside the scope of this.

Instead, the tax authorities operate an automated direct monthly payment from your bank account based on what you declared in the previous tax declaration.

A regularisation for 2019’s tax based on 2018’s declared income will be taken into account automatically over the remaining months of 2019 if it is not too high.

Otherwise, it will be spread over 2020 in addition to your liabilities in 2020 based on 2019 income.

The receipt of an additional pension is not considered an exceptional change.

Reader's query answered by Hugh MacDonald

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