Hi French Frank - you raise a few important issues.... Residency and domicile are 2 completely different things...check out the HMRC website for full definitions. Practically impossible to change your domicile. Residency is a matter of fact - NOT a matter of choice. In general spending more than 183 days a year in France will make you a French resident for tax purposes no matter what - as will having your principal residence here. In fact after living here for more than 3 months, with the intention of staying, you are required to affiliate to the French health system or, if applicable, pay for private health cover until you have been resident for 5 years. The good thing is, there is a double taxation treaty between the UK and France so you won't pay the SAME taxes on the same income or assets - there may be extra ones, just not the same ones! If you are a French resident you're taxed on your worldwide income, investments and assets - just like in the UK. You can only use EHIC for emergency treatment - not for any ongoing requirements or visiting your local French GP etc.....be very careful here. If you are resident / living in France you must by law join the French healthcare system (if eligible) or prove that you have private health cover - you cannot become a 'burden' on the French state - until you have proved you can support yourself (or by transfer of benefits form the UK - S1 forms etc) for 5 years. Hope this helps and good luck Simon