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French tax return, local govt pension under UK tax allowance.


Marie (ex Hester)

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Good morning, having read your useful info on how to enter state pension and local govt pension onto french tax return, could I ask the following:

Though taxable in the UK, my local govt pension falls under the UK tax allowance and therefore no tax is taken out. Do you think that there is any point in entering the figure in the 8TK box and on the back of the pink form as I assume no tax relief needed.  Would it have implications for anything else if I don't.

Thank you.

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We have the same with our rental income from one property in the UK. It's below the tax threshold but although declared on UK tax forms it still has to be entered on the french forms-you get a credit so not charged tax in France.. The income would be taken into account for social charges for health care costs-if you are in the french health service. I'm sure there will be someone with more info and much better informed than I am who will be able to add to that or forrect me if I am incorrect.
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Hello Mac. Yes, I have entered it onto the blue french form by adding it to the state pension and declaring both as one total in the same box 1AS.  I just thought that there wouldn't be any credit from France as have not paid tax on it in the UK, so wasn't sure whether to still put the amount into the box 8TK. Thanks.

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[quote user="Marie"]... I just thought that there wouldn't be any credit from France as have not paid tax on it in the UK, so wasn't sure whether to still put the amount into the box 8TK. [/quote]

Your UK govt pension, correctly declared, will notionally be taxed in France but then you will receive a credit for the same amount. If you do not put it in 8TK then you won't receive the credit and the govt pension might well be taxed in France.

Sue

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The Govt Pension is not taxable in France itself, but it is taken into account to determine where in the French tax bands you come for any income that is taxable here, such as the OAP.

If it wasn't you would would effectively have two tax-free allowances.

Say you have a Govt pension of £10,000.

That is under the limit for paying tax in the UK so you are exempt, and you are not taxable on it in France either.

But if you then also have an OAP of say roughly £6000 that is taxable in France and you would fall into the 14% 'band' of French tax for that 6000 (converted into Euros of course)

jusqu'à 9 700 € 0%
De 9 701 € à 26 791 € 14%
De 26 792 € à 71 826 € 30%
De 71 827 € à 152 108 € 41%
Au dessus de 152 108 € 45%

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Thank you Suein56 and Norman H for the replies and example.

 "That is under the limit for paying tax in the UK so you are exempt, and you are not taxable on it in France either."  This was what I was concerned about, thinking that as I had not paid tax in the UK I should be fully taxed on it in France. But it is just used to calculate which tax band the OAP will fall into.

So just as a final check.....OAP and local government pensions both go into box 1AS and then government pension is entered again into box 8TK?

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Correct me if I am wrong but I had understood that it was a legal requirement to fill in the pink Cerfa 11226*18 . 2047 for anyone recieving a pension or any income outside of France.

It is a work sheet, that re directs you where to place figures into the blue forms. Also it requests details that are not requested on the blue forms , therefore it allows the tax office for example to see which country at a glance where you have your bank interest etc . Where your pension comes from etc.

Many people don't automatically get sent it with the other tax forms, so you have to download it from here , I am told its my obligation to do this!!!

For this year the pink form 2047 the link is here.....

http://impots.gouv.fr./portal/deploiement/p1/fichedescriptiveformulaire_10376/fichedescriptiveformulaire_10376.pdf
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Thank you for the comprehensive answer, Anna.

I will be careful to fill in both forms this year.  We have never been asked for the pink form and I really thought it was a bit of a work sheet![:-))]

Nervermind, never been asked for it and have never had our tax returns queried.

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[quote user="Marie"]

So just as a final check.....OAP and local government pensions both go into box 1AS and then government pension is entered again into box 8TK?

[/quote]

So, we are all agreed that what Marie has said here is correct?

Thank you again, for this year and all the previous years when everyone has been soooo helpful![:)]

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