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Posted Mon, 22 Apr 2024 15:39:29 GMT by Margaret Budge
My husband and I are both British citizens who retired to France August 2006. We sold our house in UK and bought a house in France. We were able to access the French health regime using Form S1. We declared and paid all our taxes including income tax in France for 16 yrs We have decided to return to the UK and have lived here permanently since October 2022. We completed our 2023 French tax declaration using figures from our 2022 earnings which covered the period January 2022 - October 2022. From this return we were due a refund and this has since been received My income derives from UK OAP pension. My husband’s from 2 private pensions from previous employers plus his UK OAP pension. These 2 private pensions tax codes are marked NT. The French impots department were notified of our departure but we have now received, for completion, a French tax return requiring 2023 earnings Since our return we both applied to HMRC for a Certificate of Residence. I was advised and then awarded a Conformation of Residence but my husband has heard no more. Since our return my husband’s employers both still have his tax code as NT. We did notify International pensions who deal with OAP payments and they have re -registered us as now being UK based. Your help please. Do I need to complete this French declaration from 01.10.22 date of French departure - beginning of 23/24 UK tax year. Will this trigger something?? And then maybe 23/24 UK tax year retrospectively?? Or will it work itself out because at the moment we are NOT paying income tax to anyone. Many Thanks 

Name removed admin 
Posted Mon, 29 Apr 2024 14:24:54 GMT by HMRC Admin 19 Response
Hi,

As you are now back in the UK, the code of NT is no longer applicable and your husband should contact our Income Tax team to have this changed.

The issue of the certificate of residence can also be discussed at that point. You will need to contact the French authorities too see if the form is still requred based on your change of circumstances.

Thank you.

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