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Decaring tax-free UK incomes such as PEPs
In past years there was a line in the foreign income form (2047) called Revenus réputés distribués which carried over onto box 2GO on the main 2042 form. I was going to enter UK tax-free PEP income in this, but it no longer exists this year. How should this income be declared?
It is correct that this line was not included in the final version of the 2047 foreign income form for declaring 2017 income in spring 2018, although box 2GO does still exist on the 2042C 'complementary' declaration form (labelled: Revenus réputés distribués et revenus des structures soumises hors de France à un régime fiscal privilégié) .
The tax authorities confirmed to Connexion that UK incomes from tax-free savings/investments plans like PEPs and ISAs may be declared in the same way as UK interest this year, as described on page 44 of our French Income Tax guide.
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