Form 2047

[tuppence]

Hi,

On form 2047 tax form, there is a section V111 at the very end where you are supposed to put that you are in receipt of a E121 and thus not 'a la charge de l'assurance maladie'. Does this have to be completed each year or just the 1st year of declaration????

Also I am helping a friend declare for the first time who has a local government which obviously taxed in the UK. Which section of the 2042 does this go in????

Many thanks

tuppence

[cooperlola]

Q1. I'd do this every year - it only takes a minute so why not?

Q2:  (from the FAQs)

Q: As a retired teacher, I have a government pension which is taxed at source in the UK. As I have already paid the tax on it in the UK, do I really need to declare it in France?

A: Yes, ‘government’ pensions such as those paid to teachers, civil servants, police and armed forces remain taxable in the UK but they have to be declared in France because the income is taken into account for determining which tax band your other French taxable income falls into. Having declared the pension here, you are then entitled to a corresponding French tax credit so you don’t end up paying tax twice over.

So, on form 2047, your gross pension goes in section I PENSIONS, RETRAITES, RENTES. The total then go across to box 1AS (or box 1BS if it’s your wife’s pension) on the form 2042. Then to get the tax credit, you enter the gross amount of the pension on form 2047 section VI REVENUS IMPOSABLES DE SOURCE ETRANGER OUVRANT DROIT A UN CREDIT D’IMPOT EGAL AU MONTANT DE L’IMPOT FRANCAIS CORRESPONDANT A CES REVENUS then transfer the total across to box 8TK on the form 2042.

Thus 8TK.