do I need a siret number?

[Mick]

I am looking to becoming a freelance proofreader for publishing companies in the UK. As I live permanantly in France, will I need to obtain a siret number? I assume that I will be liable for taxation in France but will my earnings also be taxed in the UK?

Thanks for your help.

[Will]

It depends on how much you earn. Certain activities in publishing benefit from a concession that says that if your taxable earnings amount to 15% or less of the current social security threshold, you are exempt from registration and paying cotisations. Check with your local URSSAF office or a French accountant as to whether proof reading is included. That figure represents well below a living wage though, so if it's a bt of part-time pin money you should be OK, if you intend it to form the major part of your income you will need to register.

If you carry out the work in France, you will be taxed in France (and, more significantly, have to pay social cherges), even if the work is all for British companies and paid in sterling. You will not be taxed in Britain (except for income arising in Britain such as savings interest, property rental, or certain pension).

There's no big deal about registering, I doubt if what you propose would necessitate going on a French business course or forming a company, as with many types of activity, so you should be able to do it very simply through URSSAF. If your annual income from it is less than about 27,000€ you can elect to be taxed under the micro BNC regime which simplifies book keeping and taxation considerably, so if you have a helpful local tax office in France (many are) you may not even need an accountant.

Do you actually have work lined up? Many people see the ads for proofreading courses and think they can make money at it, but the opportunities for freelance work are far fewer than they used to be in these days of electronic publishing and far lower staffing levels.

Believe me - I work in publishing (in France, for wholly English clients, and have a Siret number).

[Mick]

Thank you for your very helpful reply. At the moment I am looking to enrol on a course for proofreading. I have a company pension which is my main source of income and considered proofreading as something of interest which will also supplement the pension and can be carried out to fit in with my life style here in France.

Thank you once again,

[Ewa]

Will

Does your information also apply to journalists? I write for UK magazines at present but hope to take this work with me when we move to Normandy. I very much doubt I'd go over the €27,000 limit you mention if it does apply.

Thanks for your very informative info - as usual!

Ewa

Devon & 27

[Will]

 Ewa - The approx 27,000€ figure is that applying to the micro BNC tax regime. The figure below which registration is not required is 15% of the social security threshold. I don't know the exact current figure, no doubt it is not too difficult to find out. In 2004 it was 15% of 29,712€, i.e. 7457€. Not a living wage, but a useful supplementary income. It will almost certainly have increased slightly since.

The concession certainly does apply to freelance journalism work - in case of any doubt you need to describe your work as 'correspondant local de la presse écrite' and quote 'circulaires ministérielles DSS/AAF/A1 93/90 du 1er décembre 1993 et 94/18 du 22 février 1994'. I hope these still apply, though I have no knowledge of any change in the law. Do check with your centre des impôts and URSSAF offices, who will know the current situation.

So in summary, if your taxable income is less than about 7500€ you won't need to register (but will of course need to declare the income). If between 7500€ and 27,000€ you will need to register with URSSAF and can be taxed as a micro BNC, which automatically allows 35% for expenses. Above this, you will need to submit accounts (a good French accountant is invaluable) and be TVA registered (although invoices to UK clients are TVA exempt - your tax office or accountant will advise on correct wording to make sure this is legal - you can reclaim TVA on certain things).

Do please note that this advice is specific to the publishing industry - different rules willl certainly apply to artisans or commercants.

[Ewa]

Thank you Will - lots of info to digest!

Ewa

Devon & 27