Declaration des Revenus - UK PLR

[Araucaria]

My OH receives a very small amount of PLR income - that's Public Lending Rights, a few pence whenever one of her books is taken out of a UK public library (she doesn't get any royalties on sales).

Does anyone know where this goes on the 2047 and 2042?

I'd be most grateful for advice.

[Ron Avery]

In the income box  - section 1

[Araucaria]

Thanks Ron - but what's the two-letter code?

[Ron Avery]

What two-letter code? 

[Araucaria]

I have (possibly a simplified version) of form 2042 for 2007 income, but each of the 40 boxes on Section 1 has a two-letter code - for example my own pension income goes in the box marked "AS" and the OH's in the one marked "BS". I suspect other versions of form 2042 have more boxes with different codes.

The codes in section 1 start at "AJ" and work their way through to "DW".

I'd like to have the PLR income shown in the most appropriate box. Perhaps it's best to ask at the Bureau des Impots? But if there isn't a French equivalent of PLR the explanations may get to be a bit long-winded.

[Ron Avery]

On the 2047 it goes in salaries: On the 2042 I would have thought that AJ would be the most appropriate.

If you have declared tax before in France, be careful when the tax forms come out that you don't get the simplified version of the 2042 which is for employees only and is pre completed.  You need the full version or declare on line as that is far easier.

[Araucaria]

Ron

Thanks. This will be the first French tax declaration, so there's nothing precompleted, and I intend to get the full version of the 2042 when it finally becomes available next month. Obviously I can't complete it on-line.

I had wondered whether PLR might not be something to put in Section 2. So I think I'll ask at the office when I go to get the forms.

[Sunday Driver]

Just to clear up some potential confusion over this 'simplified' and 'full version' of the tax declaration forms:

2042 is the standard Déclaration des Revenus which you must obtain from your tax office (or download) the first time you make a declaration in France.

2042K is the same standard Déclaration des Revenus but in pre-rempli form.  You will automatically receive this form in the post from year two onwards, once you have established your own tax record.  Only your 'known' data is filled in, so if you don't have a salary which has been already reported by a French employer, then only your personal details such as name address, etc and any rebate due for last years CSG will be precompleted for you.  The form also contains your new 'teledeclarant' number in case you want to declare on-line instead.

2042C is the Déclaration Complimentaire which you complete in addition to your standard 2042 or 2042K if you have other income sources such as those arising from a business.

 

 

[Ron Avery]

SD there is or was a simplified version of the 2042 that was sent out in the past, not only is it pre-completed but its intended for salaried people and is very limited as to what can be entered in that it does not have any entry for pensions or other incomes and so cannot be used by most of us.

[giantpanda]

Hi!

Les droit d'auteur perçus en tant qu'écrivain sont assimilés à des salaires lorsqu'ils sont declarés par ceux qui vous les versent 5 CGI, Art. 93- 1 quater). Mais vous pouvez aussi choisir l'imposition dans la catégorie des BNB 5 BO 5 G-1 -98).

For small sums I would suggest then to consider as salaries.

Yours,

giantpanda

 

[Araucaria]

Thanks GP, that IS helpful.

[rico]

I have just received form 2042SK - Declaration Preremplie Simplifee in the post. It has our names etc filled in and at the bottom fiscal no's and teledeclerant no. Also in the inner page it has Revenus Connus which states interest earned on my credit agricole Livret A account. Is this the only form i need to fill in?   Or is it a combination of all the forms in a simplified version. I do have a forces pension and also an offshore account which earns interest.

[Cat]

Rico, this may help you...

http://www.completefrance.com/cs/forums/1196188/ShowPost.aspx

[Ron Avery]

Simple answer is no.  You will receive a 2047 for foreign income in the post in a few days time or you can download one.

One change that may be needed to the tax FAQs is that you can now declare on line if its your first return provided you are aged 20 years and over. All you need to do is contact your tax office and they will send out a letter with the necessary details to do this. 

[giantpanda]

Hi!

as already told to you, declare these are " salaries ", for higher sums, it will be BNC (Bénéfices non commerciaux ).

Here is how you declare:

Declaring GB salaries untaxed in GB.

1.Take for 2047/Go to page 1/

Heading: Traitements et Salaires:

Filling Instructions:

Col. 1: Vous

Col. 2: Royaume Uni

Col. 3: Sum gross

2.Go to 2047/page 4/Box V1

Filling instructions:

Col. 1: Enter “ Vous “

Col. 2: Enter “ Royaume Uni3

Col.3: Enter “ Salaires ( Vous )

Col. 4 : Enter Sum

Col. 5. Enter the costs of money

transfer between GB and F ( both ends) – also others.

Make Total in col. 4 according to

instructions.

This number = TK to

carry over to 2042/4/TK ( see hereafter )

2.Take sheet 2042/page 3/Heading 1

• Go to Box AJ : Enter Sum gross.

3.Take sheet 2042/Page 4/Heading 8

In box TK fill the

above carry over sum5 Salaries - Costs)

3.Extra entries on 2042/page

4/Heading 8

-if you have accounts in other

countries( eg. GB) , put a cross in field UU

Then Either :

-fill form 3096 or give the

details of all your banks accounts outside France on a separate sheet

: Bank Name Address of Bank , Address of Heading of account , Type of

Account, no numbers

• or add a loose page with the same

  indications and on 3096/Page 4

NB If you get interest, be aware, that

if you have a French address on the account, then this information is

transmitted to the French Head Tax Office, and normally available

locally.

- if you have life insurances (

outside France ) , put a cross in field TT

Yours,

giantpanda

To download forms see ( in year

field ,2009)

http://www.impots.gouv.fr/portal/dgi/public/particuliers;jsessionid=SEV4YV4QT4WHFQFIEMPSFE4AVARW4IV1?paf_dm=full&paf_gm=content&paf_gear_id=100006&pageId=rch_formu&sfid=05&action=criteriaImprime&_DARGS=/portal/portlet/recherche/html/sharedPage.jsp.1_A&_DAV=

[Ron Avery]

G-P I know you are trying to help but apart from making the page now about 3feet wide, if this was my first tax return I would be totally confused by what you have posted.

IMHO the explanations given in the FAQs covering all the usual sources of UK  income and coverage of how income taxed in the UK which you have omitted to mention, s concise and far easier to follow for anyone making a tax return in France.