Declaring a foreign pension
UK state and private pensions are taxable in France
One point that often causes confusion is the precise amount of foreign pension income that should be declared.
In the case of pensions that are taxable in France (for example, UK state and private but not ‘government’ pensions – see previous section in this chapter) the gross income is generally paid monthly and, if it is received into a French bank account in euros, it is the euro income received that you must declare.
If pension income is paid into a UK bank account in pounds sterling, you can either declare the actual gross sterling income received in 2025 (converted into euros) or the income figure from a P60 UK end of tax year statement ending in April 2025, converted into euros (we note that these are issued for occupational pensions, but not the state old age pension).
In summary, the following ways are accepted by most French tax offices for income received in non-euro currencies:
According to the letter of the law, by converting the sterling pension amount banked, into euros, on the day of banking.
In practice, by converting monthly sterling receipts into euros at an average exchange rate for the year (see chapter 3, 'Currency exchange rates for foreign income').
In practice, by converting annual pension P60 income for the year of assessment (2024/25 P60 for the French 2025 tax year) into euros at the average exchange rate for the year.
The latter method has in fact sometimes been preferred by local French tax offices as the P60 is an official UK tax document, providing the French fiscal authorities with reliable proof of the income received.
Proof of income
People often ask if copies of proof of income need to be submitted with the French tax return.
This is not obligatory and in fact in recent years the tax authorities have no longer required most supporting documents, whether declaring online or on the paper forms.
You should however keep relevant supporting paperwork in case of queries.
As a general rule the tax office has up to December 31 of the third year after the one in which you received the income, to ask questions so 2028 for 2025 income.
For paper submissions, declarants must still send in some additional information lists (written by them), such as a detailed list of expenses if you are claiming a deduction of frais réels (real work expenses, as opposed to the set 10% deduction that is allowed to all workers) – see later in this chapter.