Returning to UK: social security costs on closing a French-registered business

[Rob G]

Hi,

After nearly four years in France, we're planning to return to the UK. (There are various reasons for this, which are not for this post.) We've just signed a compromis de vente on our house here in Normandy, so all being well and with a fair wind (and fingers, toes and everything else crossed), we should be back in the UK at around end September/mid-October. I will obviously need to close my business in France and re-register from scratch in the UK when we return.

I've been a freelance translator registered in France for the last 3 years (registered in June 2006), and therefore pay social security contributions to various different bodies. Having gone to considerable effort to try to get an idea how big a bill each of these bodies will give me when I shut up shop here in France, I eventually gave up in the face of the unbelievable complexity of it all. In the next few days I shall take my courage in both hands, probably have a glass of wine if not something much stronger, and pick up the phone to each organisation to ask them if they can give me an estimated statement of how much I will owe them at, say, end September.

As well as paying my current year's contributions by monthly direct debit, I've been setting aside as much of my gross income as possible, so I have a decent chunk of cash available to pay these bills. However, I'm under no illusions as to the fact that it may not be enough. What I'd like to know, then, is what happens if that is the case? How long do the various social security bodies give you to pay outstanding amounts? If you can't afford to pay everything off in one go, will they accept arrangements whereby you commit to paying so much a month?

I'd be very grateful if anyone has any experience to share in this area, either having gone through it themselves or known someone who has.

Thanks in advance,

Rob

[Gastines]

Maybe a different kettle of fish but.... Can't the C.d.C. sort it all out for you? When we deregistered at the end of Sept for the grand sum of 55euros they contacted all the relevant departments and in most cases a rebate was given pretty quick. A visit to the H.d Impot is better than a phone call or letter.

Regards.

[Rob G]

Hi Gastines,

Thanks for your post. The Chambre de Commerce is not relevant here; I'm classed as a "professionnel libéral", so the CdC has nothing to do with me.

For income tax, I deal with the Hôtel des Impôts; however, I've never paid any income tax in nearly four years, so I'm not concerned about this. For social security, I deal with the following:

- RAM-Gamex for "assurance-maladie"

- CIPAV for "retraite obligatoire"

- URSSAF for everything else (CRDS, CSG, etc.)

Rob

[Maricopa]

I think you may need your local CFE (Centre Formalites Entreprise).  They are the body that centrally deal with business registration/ deregistration (I think regardless of the type of entreprise, but I am quite happy to be corrected).

[Will]

When I ceased to be a profession libérale in France two or three years ago our accountant sorted out all the formalities. I don't recall it being particularly awkward or costly; in fact in one case (CIPAV) there was actually a small refund.

I know a lot of people try to save money by not using an accountant, but in my experience it's a false economy.

CFE (Centre de Formalités des Entreprises) is a generic term for the various bodies that are responsible for registering businesses - Chambres de Commerce, Chambres des Métiers, etc are all CFEs. If you are a profession libérale, then your CFE is your local URSSAF. Having said that, there is a central CFE portal (http://www.cfenet.cci.fr) through which you can do certain things, like declare your turnover, on line, and it may be possible to use that to de-register.