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Posted Fri, 23 Aug 2024 14:55:13 GMT by Gingabelle
My mother is a French National but has settled status as a UK resident. She inherited an investment property from my father when he died and has registered for self assessment. While looking at the online form she noticed the section on foreign income and realised that she hasn't been paying tax in the UK on her French pension since she retired (about a decade ago) but we are struggling to confirm if she needs to or not. She gets approx. €120 per month paid in to her French bank account from her French state pension from when she worked there for a few years in the 1960's before moving to the UK. She also gets some interest paid in France on a savings account she has had for years. Can anyone confirm if any of this is taxable in the UK? It all just sits in her accounts in France. Someone suggested it would only be taxable if she moves the money to the UK but that sounded odd to me... Any guidance appreciated.
Posted Thu, 05 Sep 2024 12:58:41 GMT by HMRC Admin 33
Hi,
If she is UK resident and domicile then she is liable on her worldwide income whether remitted here or not. If not domicile and claiming the remittance basis then as not sent here she doesnt declare it:
Remittance basis 2024 (HS264)
Thank you.

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