Request for Certificate of Residence in the UK

Hello, I have a PEL ( it is saving account in France - the account is to get the benefit of an attractive interest rate in case I eventually purchase a property in France). The account has now run its terms and the bank are due to close it in Dec. The account has generated around £1,500 per year for a number of years. This interest is not taxable in France until the account is closed. I have declared these interests in the UK. Upon closing the account, I will be taxed again in France if I am not able to provide a Certificate of Residence in the UK. I am therefore in the process of completing the online request for the said certificate. The form is asking for w'hich article of the country's Double Taxation Agreement covers the income in this request?' what is the answer to this question please? The form goes on asking: 'Do the subject to tax provisions apply to this foreign income? Some Double Taxation Agreements state that a UK resident is only entitled to foreign tax relief on certain types of income if it is subject to tax in the UK.' What is the answers to this question please? Finally, when asking for the amount of interest generated, are you referring to the amount over the last 12 months, next 12 months or over the entire duration of the 'investment'?

Hi,

The UK France tax treaty can be found at:

UK/FRANCE - DOUBLE TAXATION CONVENTION

Interest falls under article 12.

Thank you.