birlep

I am trying to confirm how the lump sum from deferring my state pension would be taxed in France. I am resident in the UK and have worked passed 65. I am now looking to retire and go into pension. I am going to take the lump sum which is taxable but defer receipt of it until next year at which point I will be resident in France. I was wondering whether it would be treated as income in 2012 earnings or can be dealt with as a one off event? Anybody know? Thanks Peter