Should we pay PAS on UK rental income?
Rental income from the UK is only taxable in the UK, however it must still be declared annually in France
We have UK property rental income. The latter is taxed in the UK and details submitted to the French tax authorities.
What are the requirements with regard to the French PAS system? We also have a French letting property and a French unfurnished rental property.
As long as you declare all your income as usual in April-June, everything should work correctly.
For regular income from abroad that is taxable in France, such as the UK state pension, you should expect to be paying monthly or three-monthly installments as an advance for tax on these via direct debit from your bank account – and this should have started already.
The amount taken is based on the previous year’s figures. The same applies to rental or letting income from properties in France. Rental income from the UK is only taxable in the UK and so is not subject to PAS. It does, however, still have to be declared annually so the French tax office is able to take it into account for your tax calculations.