Tax Resident UK or France?

My husband and I spend 150 days of the year in the UK where we have a house for our sole use. The rest of the time we are in France. We have been doing this for the past 4 years. We both have Cartes de Sejour (Article 50 Withdrawal Agreement Residency Permits). We are both retired and have a rental income from property in the UK. I am in receipt of a UK State pension and a Government pension. We both keep our tax returns up to date in the UK. We have had conflicting advice as to where we are tax resident. Please would you confirm?

Hi,

Your residence is for you to determine based on guidance available. You can see guidance here:

RDR3 Statutory Residence Test

Thank you.

Not HMRC...it appears you do not meet any automatic UK or Overseas tests (dont meet automatic UK test 2 if also France home, assume you do have one there also?), therefore you need to look at sufficient ties (insufficent info in your question to determine for sure, however, it looks like you have at least 2 ties (90 day and accomodation) and as spend over 120 days in UK thats enough to make you UK SRT resident. I also suspect you are France SRT resident, spending over 200 days there also, so, you then need to look at the Double Taxation Agreement to determine treaty residence (article 4), as this will then determine where various of sources of income are liable i.e whether solely in the UK ( no Fench Tax Credit), France (no UK tax credit) or whether both countries may tax the source with credit in the other country, but not the excess (you will need to look at each source of income individually in the DTA once you have determined treaty residence)