Tax for co-habiting son

[Gardian]

I thought that I knew a bit about taxation in France, but clearly I was wrong!

Mid-thirties younger son has opted to take voluntary redundancy and (since the deal was so generous) 'take a year out' and do a bit of mid-life travelling. The travelling has so far been confined to staying with us, although now that the summer is over, he will probably set off. His links with the UK have been at least temporarily severed and his UK bank residence is here.

I had assumed that his income Jan-April (properly taxed by his former employer) would need to be included in our foyer when I make next year's return. I think that I was wrong and that it is only any earnings since his arrival in France?

Am I right and if so, does that mean that we would now be 3 parts as opposed to 2? It might make a significant & legitimate difference to our liability for 2016. Or ......... Does the additional part get reduced by one third, or is there some other catch that I haven't thought of?

As always, thanks in advance.

[EuroTrash]

Isn't 30 too old to class a 'child' as a dependant? I thought they had to make their own declaration as a separate household over the age of 21, or 25 if they're still registered as a student. Unless they're a vulnerable adult of course.

Could be wrong, usually am ;-) but seem to remember being told that once.

[NormanH]

http://www.impots.gouv.fr/portal/dgi/public/popup;jsessionid=4B0HD2RKHCRGJQFIEIQCFFQ?espId=1

I don't think he can count as an extra 'part' but you might be able to claim for giving him an allowance 'pension alimentaire'

[Gardian]

Norman ......,,

Couldn't get anything up with that link.

[EuroTrash]

Try cutting and pasting this

http://www.impots.gouv.fr/portal/dgi/public/popup?espId=1&typePage=cpr02&docOid=documentstandard_342

If he doesn't meet the minimum income criteria for living in France it might make things a bit complicated. Although I can't see that it actually says that the person you are claiming an allowance for has to be living here, so whether it doesn't matter or whether it is assumed, who knows.

[NormanH]

Ah perhaps you need to be logged in to an espace particulier...

Does this one work for you?

https://www.service-public.fr/particuliers/vosdroits/F2

Vous

pouvez déduire de vos revenus la pension alimentaire que vous versez à

un enfant majeur qui a besoin de votre aide financière pour vivre à la

double condition suivante :

• Votre enfant ne doit pas être rattaché à votre foyer fiscal pour l'impôt sur le revenu,
• La pension ne doit pas dépasser certains plafonds

Il peut s'agir par exemple d'une pension pour un enfant poursuivant des études ou qui est au chômage.

[idun]

http://www.impots.gouv.fr/portal/dgi/public/popup?espId=1&typePage=cpr02&docOid=documentstandard_342

Hope the link works.

Any income would have only been relevant from the date he moved to France.

I think that over the age of 25 one's offspring cannot usually be added to the household tax return. Without ploughing through it, maybe if there is some handicap, mental or physical or both, that would be a different matter, but that is not this case anyway.

For a year's travelling would the EHIC work, I know that there are some exceptions. I would be more concerned about health care than tax to be honest. I realise that someone so young, may not need to use the health services, but if they do, and have no cove, then that could be costly. And ofcourse, now out of the UK, most UK travel insurers will no longer cover either, as far as I am aware.

[Gardian]

Thanks very much everybody.

It really looks as though I'd be better to 'let sleeping dogs lie'.

Our son has paid all the UK tax liable and has had no income whatsoever here in France, thus no tax liable.

Idun - your point about insurance is totally valid - we're looking in to it.

As parents, you're never rid of the problems, are you?

[EuroTrash]

You say he is taking a year out, which suggests he will then go back to the UK. That being the case it doesn't make any sense try and start severing links. He is a UK resident who happens to be taking a year out. HMRC will in any case not regard him as a "leaver" unless he can tell them where he has become tax resident, you can't just "leave" so as to be tax resident nowhere for a year, so as far as HMRC is concerned he's still one of theirs. This should also mean that his EHIC will cover him in Europe, since he would still be a UK resident travelling abroad, ie he is a visitor in all the countries he visits including France. But certainly he should have travel insurance, especially if he might be going outside of Europe.

[Gardian]

Eurotrash ......

What you say is quite right and we suspect that he will probably return to the UK eventually unless another avenue opens up for him elsewhere.

When I talked about "severing his links with the U.K.", I meant that he has left his rented accommodation and transferred his address to here. As you say, he remains a UK citizen and one would imagine that his EHIC will remain valid. The only problem arises with the absence of a UK fixed address, which presents all sorts of problems for insurers (understandably) unless he is economical with the truth and uses the UK address of a friend or member of the family. Dodgy that and leaving the other party open to risk of perjury.