I turned 65 in 2018, do I pay for part of the year?

I turned 65 in July last year. How do I show the taxman that for the first half of the year my income should be assessed for social charges but not the second half?  D.L.

27 February 2019
By Hugh MacDonald

Social charges apply to all income apart from that of state pensioners with an S1 form (and there are still question marks about the continuation of that after Brexit).

In such a case, it is only pension income that is exempt and only if you are in receipt of the state old age pension (or if you receive UK rental or UK government pension income, which are exempt under the double tax treaty).

If you obtained the S1 later in the year and have UK private pension income that attracted social charges in previous years, the exemption from the charges should apply for the whole of the year on all your income.

Send a copy of the S1 to the tax office or it will levy the charges, not knowing you are exempt.


Reader's query answered by Hugh MacDonald

The Connexion welcomes queries and regularly publishes a selection with answers. However, please note that we cannot enter into individual correspondence on money topics. Queries may be edited for length and style. Due to the sensitive nature of topics we do not publish full names or addresses on these pages.

Send your financial query to news@connexionfrance.com

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

Get news, views and information from France
You have 2 free subscriber articles left
Subscribe now to read unlimited articles and exclusive content
Already a subscriber? Log in now