Avis D'Impot

[Spyder]

Hi,

I wonder if anyone can tell me when I can expect to receive my Avis D'Impot. I feel it was around this time last year but can't be sure.

The reason for asking is that it is the first year we have had UK old age pension to declare. For the last couple of years we have not had to pay taxe d'habitation as our income was below the threshold. I'm wondering if the extra pension will bring us above the threshold as we receive a UK teachers pension which is taxed in the UK and of course declared here. Does the teachers pension count towards the total global income as it is added then refunded by the impots?

[tinabee]

They start coming out from the 14th August. There were substantial delays last year and some arrived months late.

[Gardian]

[quote user="Spyder"]Hi,

Does the teachers pension count towards the total global income as it is added then refunded by the impots?[/quote]

Spyder .............

Yes, it does.

From looking at last year's TdH assessment, the 'threshold' below which you have no liability appears to be €15,684 (€10,224 + €2,730 + €2,730). Your combined UK teacher's pensions were presumably below that number, thus no TdH liability.

Similarly, my tax spreadsheet says that with a combined income of (say) €14k, you would have had no tax liability in France.

However ............... if you add to that a (full year) State Pension of (say) €6,500 each, then you would have a French tax liability of €263. Moreover, your RFR (global income) would be above the threshold, so you'd get a TdH liability.

Its unlikely though that both of you received a full year's worth in 2013, so assume €3,250 each and your tax liability is eliminated. You'd still be above the TdH threshold though.

The simple answer is that "it all depends on the exact numbers" & this year's TdH threshold.  I have pm'd you.

 

[Spyder]

Very informative, thank you both, replied to the pm Gardian. Where/when do you find out the TdH threshold? I presume the tax liability depends on your age as well. From that "other" forum the threshold for a couple 65 and over is: 2 persons

20,789€ (2013), have I read that right?

[NormanH]

You might still be eligible for a 'plafonnement'

Plafonnement en fonction du revenu

Si vous n'êtes pas exonéré de taxe d'habitation, vous pouvez

peut-être bénéficier d'un dispositif de plafonnement de taxe

d'habitation.

Personnes concernées

Vous pouvez bénéficier d'un plafonnement de taxe d'habitation 2014 si vous remplissez les conditions suivantes :

• vous n'avez pas été soumis à l'ISF en 2013,

• votre revenu fiscal de référence en 2013 ne dépasse pas certaines limites : 25 005 € pour la 1ère part de quotient familial, majoré de 5 842 € pour la 1ère demi-part et de 4 598 € pour les demi-parts supplémentaires.

Revenu fiscal de référence pris en compte

Le revenu fiscal de référence pris en compte est différent selon votre situation :

• si la taxe d'habitation n'est établie qu'à votre nom, les revenus des

  personnes qui cohabitent avec vous sans faire partie de votre
  foyer fiscal
  (par exemple
  ascendants
  ou
  collatéraux)
  sont pris en compte s'ils dépassent certaines limites,

• si la taxe d'habitation est établie au nom de plusieurs personnes n'appartenant pas au même

  foyer fiscal
  (par exemple, des concubins), le revenu pris en compte est la somme des revenus de chacun des foyers fiscaux de ces personnes.

Habitation concernée

L'exonération concerne votre habitation principale.

En cas d'installation durable dans une maison de retraite ou un

établissement de soins de longue durée, vous pouvez continuer à

bénéficier du plafonnement de taxe d'habitation sur votre ancienne

habitation principale, à condition d'en conserver la jouissance

exclusive.

Calcul du plafonnement

La brochure sur les impôts directs locaux donne des exemples de calcul du plafonnement de la taxe d'habitation.

L'administration fiscale se charge de calculer le plafonnement dont vous pouvez bénéficier.

source:

http://vosdroits.service-public.fr/particuliers/F42.xhtml#N100CC

[Spyder]

Thanks Norman

[Gardian]

Sorry about that - I'd forgotten how fiendishly difficult it is to work out how (and which) plaffonement to apply!!

Just one other thing to mention - as you're assessable for tax in France, then your UK State pension can be registered as NT (no tax).

Hitherto this may not have been a problem for you because your occupational pension has been at or below the UK tax threshold. Now that your State Pension has started, you'll almost certainly have a UK tax liability or at least a bigger one than you could have unless you apply for exemption.

You probably know all about this and have dealt with it, but if not many of us can point you in the right direction.

[Spyder]

Thanks Gardian. I have sorted the exemption. I expected it to be difficult but in fact the tax offices, both here and in the UK, were very helpful.

[Benjamin]

[quote user="Gardian"]

Just one other thing to mention - as you're assessable for tax in France, then your UK State pension can be registered as NT (no tax).

[/quote]

I'm sure you didn't intend to mislead but you give the impression that a UK State pension can have a tax code attached to it.

DWP have no mechanism to collect tax so it is always paid as a gross amount and then it is up to the individual ( as Spyder already mentions he has done in the next posting down) to sort it out with HMRC.