Reader question: I became a resident in France in 2017 and enrolled into the French healthcare system. I recently turned 66 and received an S1 from the UK. As I am already in the healthcare system, do I need to register this S1?
I have read that if I do not, I may be liable to pay French social charges on the UK state pension. Is this true?
In short, yes, you should register your S1 and yes, you are liable for social charges on UK pension income if you do not.
You can post the S1 to your state health insurance body (CPAM) or make an appointment to drop it in in person.
On ameli.fr, click "Adresses et contacts" and then select "Un autre sujet" for contact details and addresses of local branches.
You can make appointments to visit a local branch either by phone or through a message in your personal account space.
Make sure to keep a copy of the S1 for yourself.
Registering your S1 form means the UK will begin to repay France for your healthcare costs.
As a result, you are not considered to be a burden on the French healthcare system, and this allows you to benefit from exemption from social charges on foreign pension income, as these partly go towards funding the French healthcare system.
This is confirmed by selecting box 8RP in the income tax return.
You can also benefit from lower social charges on investment and property income, which is confirmed by selecting box 8SH.
People who receive a French pension and a UK pension are insured via the French pension contributions, so they are not eligible for these advantages.