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Posted Thu, 28 Dec 2023 18:00:44 GMT by
My husband is French. He lived in France for the entire 2022-2023 tax year His total annual income was around 25K which comprised f a UK state pension, UK private pension and rent from a house in the UK He declared all this income in France and and paid tax on it. After the end of the 2022-2023 tax year he returned to live in UK He has submitted a UK self assessment return as per usual. Should he be paying any tax in UK on the 2022-2023 income given that he has already paid tax in france and did not live here during 2022-2023 tax year?
Posted Tue, 09 Jan 2024 12:04:36 GMT by HMRC Admin 32

The income from UK property and land is taxable in the first intance in the UK, as per the tax treaty between the UK and France, under article 6 income from immoveable property, even when you are not resident in the UK. This should have been declared in a tax return for each of the tax years that the income has arisen in and any UK tax payable, claimed as a tax credit in France. 


If the UK property is jointly owned, then both you and your husband would need to complete tax returns for the tax years in question.  You may wish to consider the let property campaign run by HMRC.

Further information on this can be found at:

Let Property Campaign

Thank you.

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