Should we have declared small UK state pensions if we live in France?

Reader question: My husband and I are married retirees and have French nationality.

Our main source of income is from our French pensions but we also receive very small UK pensions paid into a UK bank account (these are not taxed in the UK).

We would like to know if these UK pensions must be declared to the French authorities, since the amount is much less than the first French taxable band?

Yes, your UK pensions are declarable to France and such pension income is potentially taxable income in France unless these are ‘government’ pensions, ie from public service, such as being a state schoolteacher or a civil servant.

The latter are taxable in the UK but should still be declared to France, including using a box in the 2047 overseas income form to notify them as income that gives rise to a tax credit equivalent to the French tax.

It makes no difference that the UK income is under the first French taxable band amount, which started at above €10,777 for 2022 income, as the UK income would be added to your other worldwide incomes, including from France, to work out your French tax liability.

If you have not yet done so, therefore, and had UK pension income last year, we would advise you to include it in your declaration.

If you have already declared online and can still reopen your online declaration to add it, you can do so. If you applied on paper, you can send a complete new declaration writing on it: DÉCLARATION RECTIFICATIVE, ANNULE ET REMPLACE.

A specific corrections service is also open online via your personal space in August after the avis d’imposition are sent out.

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