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Teachers pension taxed in UK on form 2042C


Geordie

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This is the first year I have been sent a 2042C form and think it must be completed for pensions paid a source in the UK. Usually I just fill in the pink 2047 form and transfer the figures to the main 2042 form.

Reading the mass of info that comes with the forms it looks like you put figures in box 1AH on 2042C

Anyone any further info?

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Normally government pensions i.e. teacher's etc are declared at 1AL ..pensions ouvrant droit à crédit d'impôt égal à l'impôt français.

Then the same amount is input on 8TK to claim the credit of tax paid (or assumed to be paid) in the UK.
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Yes that was what I have done in the past but it seems things have changed this year. From the notes:

Salaries et pensions exonérés de source étrangère

Si vous êtes domicilié en France et si vous percevez des salaires ou des pensions de source étrangère (notamment au Luxembourg et en Belgique) exonérés d’impôt sur le revenu en France mais retenus pour le calcul du taux effectif, remplissez les cases 1AC et suivantes (sans les indiquer en case 8TI) que vous disposiez ou non d'autres revenus de source étrangère.

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Geordie, I think you are quoting from the section Salaires exonérés en France of the notes 2041 N and it refers to certain countries where there are specific agreements. But I do not know where you will find a clear and comprehensive list to verify the countries so exclude this document https://www.impots.gouv.fr/portail/files/media/brochure_fiscalite_francaise.pdf?l=fr !

However there have been no changes to the UK-France double taxation agreement, so you should do what you have done in the past.

They have split 2042 and moved boxes less relevant to many, probably as a result of the implementation of prélèvement à la source, to 2042C.

You should complete 2047 first (Section 1 and Section 6) and then transfer the information back 8TK on 2042C. You also need to complete 1AL on 2042
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Thanks Pomme, that makes a lot of sense now. I just couldn't understand why they sent me the 2042C form this year. I received the pink 2047 a few days after 2042 and 2042C which added a bit to the confusion.

I will complete as per last year!

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