-
French tax authorities increase fraud checks on 2025 income declarations
AI is being used to cross-reference information sent to other government departments
-
Partner article: What double tax treaty on inheritance means for Britons in France
One issue affecting UK nationals living in France is determining whether they are impacted by UK inheritance tax, French succession tax, or both
-
French senators debate new ‘Zucman tax’ on ultra-rich: who would this affect?
Tax could reportedly bring in up to €20 billion per year in additional revenue
Has French-British tax treaty been cancelled?
Have the French cancelled their tax treaty with the UK? We have received a demand for payment of French tax calculated on our gross UK income for 2018, ignoring tax taken in the UK. We have been told to reclaim tax paid in the UK from the UK. M.N.

The French are correct: if you are resident in France, it is to France that you should pay all your income tax, not to the UK, even though the income emanates from the UK – government pension income and rentals excepted.
Tax is a question of fact and not of choice.
It seems you have not transferred your fiscality from the UK to France using the HMRC form United Kingdom/France Double Taxation Convention (SI 2009 Number 226).
You should complete this and redo your declarations in the UK for 2018-19, 2017-18, and 2016-17 and in France for 2018, 2017 and 2016. There is little point in doing more as the French tend to only accept reviewing the last three tax years.
As a result, you will be correctly paying tax in France, not the UK.
While French income tax is generally more benign, France does have the social charges that it applies on income and gains at 17.2%, which could hurt if you have investment income.
Having said this, UK state pensioners in France with an S1 form for their health may currently benefit from charges on property and investment incomes reduced to 7.5% due to being deemed attached to another EU/EEA country’s social security system.
Reader's query answered by Hugh MacDonald
The Connexion welcomes queries and regularly publishes a selection with answers. However, please note that we cannot enter into individual correspondence on money topics. Queries may be edited for length and style. Due to the sensitive nature of topics we do not publish full names or addresses on these pages. Send your financial query tonews@connexionfrance.com
The information here is of a general nature. You should not act or refrain from acting on it without taking professional advice on the specific facts of your case. No liability is accepted in respect of these articles. These articles are intended only as a general guide. Nothing herein constitutes actual financial advice