Declaring UK salary

[FloopyLou]

Last year the tax office advised me to place my UK earned salary in 1AG on 2042, I put the gross figure.

Unfortunately I don't have a copy of the submitted 2047 form and they cancelled my appointment without any reason last week. From memory it went with my UK rental income on section 6 on 2047.

From what I understand of the double treaty I should be taxed on the UK salary in France and will have to claim back what I paid at source in the UK.

Does section 6 seem like the right place to put my salary alongside rental income, and would it be gross or net figures? I used Gross last year but I have read elsewhere that people submit net figures

Any advice would be much appreciated

[pomme]

This is the note, in English on the impots web site concerning foreign income https://www.impots.gouv.fr/portail/international-particulier/questions/taxation-income-received-abroad

This is the page of FAQ relating to foreign income https://www.impots.gouv.fr/portail/international/particulier

You should be entering your gross salary so France can assess you on your worldwide income. You should also enter the amount of tax paid. I'm not sure but I think it should go in section 6 on 2047 and will also go in 8TK on 2042 as well as 1AG. You should read the 2047 notes https://www.impots.gouv.fr/portail/files/formulaires/2047/2020/2047_3039.pdf Section B crédit d’impôt égal au montant de l’impôt français (8TK) on page 2 to confirm.

If you have your tax assessment for last year you should be able to log on to the tax system - you just need a couple of numbers from that form. I think you should probably be able to see your tax return details for last year?

Did you 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.

[EuroTr@sh]

Are you working in the UK or in France?

If you carry out your work in the UK you should be paying tax and NICs in the UK (the "bum" rule - you pay tax where your bum is when you do the work). You declare the gross salary in France as part of your worldwide income, the DTA is applied so you're not taxed on this income in France but it will of course increase your RFR.

Then, if you live in France, ie you're a cross border worker, you should have a workers S1 form issued by HMRC to cover your healthcare in France.

If your bum is in France while you work you can't be paid via the UK payroll, you must be declared to URSSAF as a France-based employee, your employer must issue French payslips with deductions for French social contributions etc and you should be paying impots à la source.

Either way you shouldn't need to be claiming tax back on a salary, tax should always be paid in the right country to start with and it should go hand in hand with NICs/cotisations.

Or have I misunderstood.

[FloopyLou]

thanks EuroTr@sh for your reply. My bum! was always in the UK when working for the 2019 tax year and I commuted each week. Next year it will be more complicated since I had to work remotely with covid but I will be enlisting the help of a professional for sure

[FloopyLou]

thanks very much Pomme, I will look through those.

I can see the main one 2042, but not 2047 unfortunately.

I put gross salary last year and I also put gross rental income. But there's been some previous posts in which the same questions have been asked and it is suggested that rental income minus UK allowable expenses should be entered, so I will have to look into that some more today.

Cheers