It always pays to check our Avis d'imposition. Twice the tax office have got mine wrong, by forgetting to take 2047 into account. The first time I didn't notice, and suddenly got a huge rebate on my Taxe d'habitation, since I was no longer above the ceiling at which you pay it, so I had to explain and pay it again. This time I have noticed, emailed them and now received an corrected Avis, so I won't have that problem. It shows that they are not infallible, and could even err in the other direction. On the point of how much tax is paid respectively in France and the UK, don't for get that French pensioners continue to pay Social Security charges, a not inconsiderable sum, as well as Income tax, so that should be taken into account. Someone on a UK local government pension, an Old Age pension, and with an E121 is getting the basic health cover paid for by the UK. He or she is only paying UK income tax, and possibly a small French income tax on the OAP part. A French pensioner pays Social security charges AND French income tax. Of course the both French and English pensioner might decide to pay for a mutuelle, but they are equal in that.