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French Tax on Encashments of UK Unit Trust


Benjamin

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I'm trying to get my head around the tax treatment of this type of transaction.

We are considering investing a lump sum (to get away from the current Building Society/Bank accounts) in what is effectively a UK unit trust fund with all dividends re-invested. It would then be our intention to encash a number of units each year to give a certain level of income.

It is our intention to only encash units up to the increase in the value of the fund (subject to a maximum that we will decide so we won't always be taking as much as we could) and obviously there is the risk that the units may fall in price so we wouldn't encash any units in that year. Over time the value of the fund would therefore either rise or remain the same as the original investment. We are aware of the different risks involved over those of conventional savings accounts so that aspect doesn't require addressing in any answers that anyone may be able to give.

The question therefore is do we have to declare these encashments since effectively we are only drawing our own capital until such time as we sell all of the units giving rise to a capital gain/loss?

 

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Hi,

    This is actually a very tax-efficient way to invest. Provided the TOTAL SUM withdrawn each tax year (capital+capital gain combined) does not exceed 25 730€ (2009 figure-increases by inflation each year) nothing has to be declared at all,anywhere. If the limit is exceeded (and you are honest enough to tell the french tax-man ) all the capital gain content of the withdrawal is subject to CGT--so it's obvious how to proceed. Technically the re-invested dividends might be regarded as taxable, but as there is a tax-free allowance of     3 050€ (married couple) after a 40% deduction for EU shares, it's not worth the hassle of collating and declaring what ,for growth funds ,are usually negligable amounts.

    My tactic is to draw up to the maximum in good years whether I need it all, or not, and re-invest into french life assurance € funds to get good interest until I do need it (in the bad years).

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[quote user="Benjamin"]We are considering investing a lump sum (to get away from the current Building Society/Bank accounts) in what is effectively a UK unit trust fund with all dividends re-invested.[/quote]Can you do that as non UK residents ?

 

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[quote user="AnOther"]

[quote user="Benjamin"]We are considering investing a lump sum (to get away from the current Building Society/Bank accounts) in what is effectively a UK unit trust fund with all dividends re-invested.[/quote]Can you do that as non UK residents ?

 

[/quote]

Hi,

     Some UK investment companies don't accept investments from foreign residents, some do.

  If you start a fund while UK resident you can of course, keep it, and apart from ISAs ,make new investments in it.

  Then there are very well known funds like Gartmore, and GAM which are based off-shore and accept investments from anybody.

 To find out, phone your chosen funds. 

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[quote user="parsnips"]

Some UK investment companies don't accept investments from foreign residents, some do.

 [/quote]

If the poster is already a client of a UK nominée investment company then this should not be a problem?

Sue

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[quote user="suein56"]Why do you think they shouldn't be able to do this legally?[/quote]Wot Sue said but it's not necessarily a question of legality but of opportunity. My point was simply that a great many UK investment vehicles will be unavailble to non UK residents, certainly most that I have looked into, so I'd be interested in any which the OP roots out which look promising, although presently I'm more inclined to peg my investments to the € than the £ where I'm already heavilly committed by way of pension funds but that's a different topic altogether [;-)]

 

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parsnips

Thanks for the reply. You've told me, within official limits, what seemed obvious but I needed confirmation.

Ernie

We've checked out eligibility with our UK IFA who we've known for many years and there is no problem with living outside the UK but thanks for your concern. If you want to know what the investment is then email me.

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