French tax return help needed!

[ofdt2]

Hello

I am currently helping my mother with her first French tax return filing (a little late).  Her circumstances are a bit different from others in this forum who have asked French tax questions, but I'm hoping that there may be someone who can give us any help whatsoever.

My mother's circumstances are as follows:

• French national who has been living in the UK for many years.
• Only returns to France for holidays, so am assuming that for tax purposes, she is French non-resident, and UK resident.
• Receives a French government pension, which is taxable only in France (under the UK/France Double Taxation Treaty).  It has French withholding tax applied to it.
• Receives a minimal amount of French bank interest, which is taxable only in the UK (under the UK/France Double Taxation Treaty).

• My Father (British, UK tax resident) also receives a minimal amount of French bank interest (again, only taxable in the UK).

If anyone has any advice about the following, that would be very much appreciated:

• Which forms need to be completed?  I am assuming 2042, but not sure of any others.  2042 C?
• Which boxes does the income/withholding need to be reported in?  How is the exemption under the Double Taxation Treaty reported?
• Would joint filing be typical in this situation?
• I'm assuming that as they are not French tax residents, non-French income does not need to be reported?

Very many thanks in advance for any advice you could give!

[NormanH]

I don't know much about things this way round though idun might.

This link may help with part of the question:

http://www.hmrc.gov.uk/manuals/dtmanual/dt7268.htm

[idun]

Tell her to contact the Centre de Non Residents at Noissy le Grand, they'll be the ones dealing with her. The amounts of tax paid etc when non residents is quite different to that of residents.

I take it she has retenue a la source from her french pension.

And yes, she is very late with her return, she could be fined. If she hasn't got the number for Noissy to really speak to someone,  I'll look in my paperwork.

NH we have no more to do with french impots now. Just pay sociale securite payments in France.