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Uk tax return and relief under the Double Taxation Agreement


Manon

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Hoping someone can advise me !

We have been resident in France and paying tax here since November 2010. We still own a flat in the UK and have some bank interest and share dividends so complete a UK tax return as well. My return has just been rejected because I had not completed a ' Residence,remittance basisetc form' which I had not been sent and did not know I had to complete. My share of the rental and other income in the UK is below or around the personal allowance level. We declare all this income, together with any tax paid already, in France. Am I right in thinking I don't have to make a claim for relief under the DTA if I am not bothered about the differencein the rates of tax between France and the UK ? My pension income ( private not state ) is paid gross and I don't put it on the return.

Thank you in advance for any help.

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[quote user="Manon"]

Hoping someone can advise me !

We have been resident in France and paying tax here since November 2010. We still own a flat in the UK and have some bank interest and share dividends so complete a UK tax return as well. My return has just been rejected because I had not completed a ' Residence,remittance basisetc form' which I had not been sent and did not know I had to complete. My share of the rental and other income in the UK is below or around the personal allowance level. We declare all this income, together with any tax paid already, in France. Am I right in thinking I don't have to make a claim for relief under the DTA if I am not bothered about the differencein the rates of tax between France and the UK ? My pension income ( private not state ) is paid gross and I don't put it on the return.

Thank you in advance for any help.

[/quote]

Hi,

     Your rental income in taxable ONLY in the UK, and must not be taxed or subject to CSG in France (although many french tax offices do this in error, due to ignorance of the DTT)  If you pay no tax on it in the UK , that's your good luck.

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