May 27 is new tax deadline

TAX officials have revealed this year’s income tax declaration deadlines – and a range of changes aimed at modernising the service.

The dates have been moved forward compared to what has been usual, with the deadline for paper declarations being May 27 at midnight. Forms are going out from April 15 and the website impots.gouv.fr will accept online declarations from April 19.

The dates for online submissions depend on your department and are spread out during June: departments 01-19: June 3, 20-49 (including both departments in Corsica): June 7, 50-974: June 11.
Non-residents with a French declaration to make have until June 17 at midnight (either by paper or online) for people living in Europe, the Mediterranean, North America and Africa, and July 1 for other countries.

The date for this year’s top bracket wealth tax declarations has also been given – June 17 (as last year, people not falling into the higher bracket declare their wealth at the same time as their income).

The changes to the website include more information and links on the homepage, including a prominent news section. The tax authorities say modernisation will continue this year and next, offering more services and clarity.

As part of the overhaul the main tax form 2042, no longer uses the wording vous and conjoint, the vous in a married couple being assumed to be the man (though there is no set order for pacsed couples). This is replaced with the terms déclarant 1 and déclarant 2.

The tax officials have also announced that as part of a trusting relationship with the taxpayer they will no longer require sight of any supporting documents, such as bills for work you are claiming a tax credit for. However they say you should still keep such paperwork for three years in case of checks being made. You should however continue to send any additional information lists that are written by the taxpayer – such as a detailed list of expenses where you are claiming deduction of frais réels.

Other changes this year include:
• An optional simplified way of signing into your personal space, using just a password and numéro fiscal. People opting for this can also choose to go “100% online” for declarations in future, which means you will no longer receive any paper forms and you will be sent an email letting you know when online declarations are open. You can also opt to have no paper avis d’imposition (income tax statement, sent out in the autumn) but instead to have an email telling you that an avis has been placed in your personal space.

• A “three-clicks” declaration for people who have a prefilled declaration and nothing to change
• For those using frais réels an automatic calculator integrated in the online declaration form for working out travel expenses
• A new email address for technical queries about declarations - particuliers@assistance.impots.gouv.fr
• If after receiving your avis you notice an error, you can correct your online declaration via the website. This will be available from July to the end of November, by clicking Corriger ma déclaration in your personal space. A new avis will be sent a few weeks later.
• The avis for income tax will be combined with the one for any social contributions that may be due on your income; this will be sent between August and September.
• A letter from the finance and budget ministries will no longer go out with the paper forms; it will instead be placed on the website only – which the ministries say will save €850,000 and175 tons of paper.

The Connexion has published a 36-page guide to help you fill in this year’s declarations. It is especially written for Britons living in France and is available as a printed or a download version, for €9.50 (plus P&P) from April 1. Orders before that date are at an early-bird rate of €7.50. Click here to order: Connexion helpguides.