Thank-you Idun, Sienna is toilet trained - (most of the time, we'll forget the little accident in Sainsbury's yesterday!) I'm assuming that I will have to register my business in France, in order to be able to send her to school there. I wouldn't think I could take benifit of this if I wasn't paying French taxes. It's a long story, but basically I'm a children's book illustrator and I would be living over in France initially, whilst my husband continued to work in the UK for a while....