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Posted Tue, 29 Oct 2024 14:06:24 GMT by Stephen Watt
I live in and am resident in France. This coming tax year 24/25 I will be completing a SA100 self assessment tax return. I have informed the HMRC of my change of address. My UK state pension is liable for French income tax. In order to avoid my pension being taxed in the UK is it sufficient to inform HMRC on my Self Assessment return or do I have to complete any other forms beforehand, Thanks
Posted Mon, 04 Nov 2024 15:18:36 GMT by HMRC Admin 17 Response

Hi ,
 
The tax treaty between the UK and France states that your private pension and your state pension are taxable only in France. 

To claim back any tax deducted in the UK, you need to download the form at :

Double Taxation: UK-France (SI 2009 Number 226) (Form France-Individual)

Fill it out to declare all of your pensions and send the completed and signed form to the French tax authorities. 

They will validate it and return it to you . 

You then send the validated form to HMRC, using the address on the front page of the form. 

When HMRC receive the validated form, we can refund any overpaid tax .
 

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