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Posted Sat, 31 Aug 2024 11:16:04 GMT by MARK HATCH
Hi. I live in France full time but do my work in the UK. I file my self assessment in the UK and pay tax in UK. I then report my UK earnings on French tax return and pay no tax here under the Doble-tax treaty. All good. I want to take 25% of a private pension in the UK which is tax free there, Do I then just declare that money on my next UK self-assessment, report that assessment as usual on my French tax return and thus pay no more tax in France or is that pension lump sum treated differently? if I am still working in UK and earning, surely this lump sum (and if I started taking any UK private pension) is just put through my UK tax declaration, UK tax is paid and there is nothing to pay in France?
Posted Wed, 11 Sep 2024 09:34:11 GMT by HMRC Admin 25
Hi MARK,
Article 15 of the UK / France tax treaty confirms that your employment income is only taxable in France, unless you are physically carrying out your employment in the UK.
Article 18 confirms that your pension will be only taxable in France.
This includes your lump sum.
DOUBLE TAXATION CONVENTION
So that you can arrange for your UK private pension to be paid free of UK tax, you will need to download.
Double Taxation: UK-France (SI 2009 Number 226) (Form France-Individual)
Complete the form, detailing your pensions and send it to your local French tax office for validation.
The French tax office will return the validated form to you, so that you can send it to HMRC at the address on the form.
Thank you. 

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