Tax bands, allowances whenleaving France

[AndrewDunn]

I am currently resident in France for tax purposes, but I am moving back to the UK, and plan to become UK resident again. If I become UK resident in, say, February or March, will the full annual French tax bands apply to my income for the year of departure, or will they be reduced pro rata for the proportion of the year spent in France. I have been resident in France for over 3 years.

[parsnips]

[quote user="AndrewDunn"]I am currently resident in France for tax purposes, but I am moving back to the UK, and plan to become UK resident again. If I become UK resident in, say, February or March, will the full annual French tax bands apply to my income for the year of departure, or will they be reduced pro rata for the proportion of the year spent in France. I have been resident in France for over 3 years.[/quote]

Hi,

      You will be liable on any income received before you leave, calculated in the normal way .  There is a special form which you can download from www.impots.gouv.fr .

[AndrewDunn]

Thanks for your reply. What I am trying to understand is whether the zero rate band (5875euro currently) will be applied to the income I receive before I leave, or will the zero rate band (and the other bands) be reduced in proportion to the number of days resident in France before leaving.

Thanks