2019 Tax Declaration Form 2042 and 2047

[FloopyLou]

Apologies for the essay, I'm hoping someone can help me. I realise I have left it rather late to sort out my tax return but I underestimated my confusion for this year, the tax office hasn't opened and it is now too late to find an accountant ?

I have been living in France but started working part of the week in the UK since August 2019. I believe I am dual resident but must pay tax in France as I was here over 183 days.

Last year I declared rental income and a very small amount of UK salary here in France on the 2042 and 2047 forms as directed by the local tax office; there was no mention of 2044 that I have been sent this year. The rent earnings are above 15k but from what I understand I should be able to just put my net earnings from renting UK property on form 2042 in 4BA and 4BL and my gross UK salary in 1AG.

But this year 8TK has vanished from the form although there is still information on the impots website about filling it in. Is there somewhere else I should be filling in what would have been 8TK?

Unfortunately I don't seem to have a copy of the form 2047 I filled out last year. Could anyone confirm where I should place my salary, is it in Section 1 (10)?

And with regards some small interest from an ISA savings account, is it boxes 231, 233, 251??

And finally I read elsewhere in some comments that there is a HMRC dual tax treaty form I should also be sending to the French tax office with the declaration to then be passed on so UK tax can be reclaimed since I paid at source already. Can anyone shed light on what form this is? I am aware of the HS302 form that I can submit myself to HMRC but I am not sure where I would find one that goes via the French tax office to HMRC or if it is even necessary. If anyone has any idea on this I would appreciate your suggestions!

Thanks for reading my ramblings if you managed to get this far.

[pomme]

You should be reporting online but, if you still plan to do it on paper, they simplified the 2042 tax form this year as a result of the implementation of PAYE. Various boxes were moved to supplementary forms. 8TK is now on 2042C You can download it from https://www.impots.gouv.fr/portail/files/formulaires/2047/2020/2047_3039.pdf You also ought to download the Notes (and in doing the downloads you will demonstrate you have an online connection!)

Regarding 2047, you should download the notes https://www.impots.gouv.fr/portail/formulaire/2047/declaration-des-revenus-encaisses-letranger which tell you how to declare your UK salary on 2042 once you have filled in Section 1 (10) by consulting Cadre 1:!0 in the Notes.

You are correct about ISA savings interest (but you don't need to declare gains for a stocks and shares ISA.)

Don't forget you fill in 3916 with ISA and other savings/personal pension/life insurance accounts, etc. along with your bank account. If they have your address they will be reporting account details to France.

I don't know anything about 2044 but the notes https://www.impots.gouv.fr/portail/files/formulaires/2044/2020/2044_3022.pdf do seem you need to complete it if the income is over €15K. Someone else here can probably help?

For HMRC you need to look at https://www.gov.uk/tax-right-retire-abroad-return-to-uk and https://www.gov.uk/tax-uk-income-live-abroad/taxed-twice to retrieve the correct forms.

[FloopyLou]

Hi Pomme,

Thanks so much for taking the time to respond, very helpful.

I have read about the form 3916 and I was planning to fill out all my bank account details this year. The tax office didn't mention this last year and I clearly hadn't investigated as much as I should have to realise. I don't think I would have paid tax as I had no tax bill in the end but I will have to send them a letter or see if I can change the submission and hope I don't get in trouble!

[pomme]

3916 doesn't generate any tax demand. It is just a means of documenting all your foreign accounts which you can put money in and take money out of, so not the common misinterpretation of just banks, so they can check whether you are reporting income, etc. correctly and also not involved in money laundering. It isn't just for active accounts either. You need to report dormant accounts and those closed during the year. The notes which go with 3916 give more information, but it is rather general. As it is meant for those from any country worldwide there is nothing very specific on types of account. https://www.impots.gouv.fr/portail/formulaire/3916/declaration-par-un-resident-dun-compte-ouvert-hors-de-france

Those financial institutions have to report details of accounts to the relevant tax authorities, which is why you are now asked questions about residence and tax codes.