Andrewj

Thank you for your reply but that does not answer my question. Could you please reply in relation to the specific questions i raised. Thank you.

I am confused regarding split year treatment. I am retired and planning to move to France as my permanent home whilst keeping my UK house for my use. I understand that I will not qualify for split year treatment. How is double taxation avoided given the following? i) Under UK and French domestic rules I will be considered tax resident in both countries; ii) Under the DTA I will be considered French tax resident. Given the nature of my income, under the DTA none of my income is taxable in the UK after moving to France. Does the DTA override the domestic law so that all income after my departure is only taxable in France? If not how is double taxation avoided? What are my reporting obligations and how are they met? Thank you.