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Tax relief on mortgage repayments


Chrissie

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Previous threads have clarified that UK rental income is taxed in the UK, but subsequently declared here for overall assessment purposes. 

I was "informed" this morning by a UK estate agent that the UK tax authorites allow deduction of the interest part of a mortgage repayment before calculating the tax payable on the rental income.  (And clearly if it is an "interest only" mortgage then the whole repayment would not be liable.)  This, together with agents' fees, repairs etc reduces your income to something which can be further offset by a UK personal tax allowance - - - sounds very appealing, in fact incredibly appealing, and it is therefore tempting to consider borrowing against the purchase of a better property than I would otherwise have considered.

BUT, can anyone tell me if this would be a fruitless exercise, by which I mean that the Fauthorities would look at the rental income and the tax paid in the UK, and then make me effectively pay the difference, but here and in euros?

I'm sorry if this is phrased badly - hope it makes sense to someone in the know[8-)]). (I think there's too much blood in my alcohol stream, so will go and redress the balance.

Chrissie (81)

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You will be pleased to learn that you can indeed offset mortgage interest against rental income for tax purposes. And under the double taxation agreement your UK rental income is subject only to UK income tax and is not taxed again in France. You should apply, as a non-resident landlord, to have the money paid to you by the agent without deduction of tax - see http://www.hmrc.gov.uk/cnr/nr_landlords.htm#2.

At least that's how it worked for us, and as Mrs Will worked as a trainer for the Inland Revenue (as HMRC was then known) I feel sure it was kosher.

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My accountant's partner is a UK tax specialist and I put to her the question, why shouldn't I take out an interest only mortgage on my house in the UK, then rent out the house and service the interest tax free, while not paying anything on a French house which I buy with the proceeds of the UK mortgage.  In other words a tax free mortgage.  Thought it sounded  too good to be true.  Apparently this loophole has been closed and Mr Brown's henchmen have come up with some caveat designed stop people doing this.   So my suggestion is get advice from a tax advisor who knows her stuff, otherwise you could find yourself deep in the doo doo.

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Thanks for those replies - I shall certainly be tlaking to the Inland revenue beofre making any decision.  But I think I have answered my own question (after a good night's sleep!) in that the gross rental received in the UK will be the deciding factor in determining my marginal rate of tax on French income.  As long as I keep the property at a level of gross rental which doesn't push me into a higher margnal tax bracket here, then the UK tax side is irrelevant.  So I might as well take out a small mortgage to reduce my tax liability in UK.

Chrissie (81)

 

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Assuming the term is a long one, then I'm hoping a) I will be able to sell the property at a good profit and spend the cash on decadent living, or b) I shall be too old to really care.  Which raises another good point, which is what happens if I snuff it?........Am intending to sit at the phone tomorrow and ring Tax people and also Building Socs (assuming any are left) to get up to date info.

Chrissie (81)

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We have been doing what you plan to do for the last 6 years, with no problems up to now.

The rent is taxed in the UK with allowances for mortgage interest, repairs, fees etc. Then declared to the french tax people, who accept our figures.

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