Sorry fo late response but the Log-in is a nightmare!!! As usual with friends they give you half the details and take bits of advice that suits them!!! When his idea of moving to France to live permanently and carry on his UK business first arose ,my advice was try and do it right not half in half out like many. I did say that by being registered for everything we were in the health system albeit with the plus of the top-up costing e1200 for the 2 of us. It now appears that he went to an accountant and told him he intended to carry on with his business from France,mostly UK clients etc etc. However in the space of 6 months there,the income became almost nil.. Added to this last month he reached 65.It now appears he has got himself into a mess that the Accountant or the Impots are not too clear how to unravel. I advised after becoming aware of the blunders that he forgets the Accountant, goes to the Impots with his S1 and new pension details and throw himself on their mercy and hopefully start anew. The question about the basics before tax was I thought he would be better finding out exactly what he can earn extra to his pension before paying tax and then work up from there. Lesson learnt from this is not to give advice as people don't give you all the facts and only tell you what suits them. Thankyou for your replies. In response to our move back to UK, Family being the main reason,thankfully not financial.Even with that I think we saw more of them on holiday with us in France than we do over here.Returning to the are we have lived most of our lives,Bournemouth, has seen many changes over the last few years mostly being detrimental. Dorset is still a gem and we manage to enjoy most of it. Missing most is the food choice in France.On a recent visit to Sainsbury's we had vegetables from Spain,Italy Guatemala,Egypt,Israel,America,Kenya and even tomato's from Turkey.!!! Don't even think about the fish counters.However the sun is at present shining so that's a bonus. Bonne Chance.