County Council pension

[Phil & Pat]

Last year (our first revenue declaration) I went to the local tax office where I was helped to fill in the forms.  This year, using last year's forms and the French Tax FAQs I think perhaps I might have been advised wrongly.

Between us we have four pensions; two company pensions (mine), a state pension (old age pension) and a local authority pension (from Hampshire County Council) for my wife.

Am I correct in putting the first three (two company and one state pension) in boxes AS/BS?

Where does the local authority pension go?  Last year I was advised to add both my wife's pensions together and declare them in box TI.

Thanks in advance for any advice.

[cooperlola]

My understanding is that :The company pensions and the UK state old age pensions, go in boxes AS for yours and BS for your wife, yes.  Your wife's public sector pension (on which she pays tax in the UK) goes into section VII on form 2047, (Edited : see below)

As your wife has a UK state old age pension, then presumably you both have E form cover, in which case, just write "'Titulaire de formulaire E121 donc je ne suis pas a la charge de l'assurance maladie' in Section VIII of form 2047and leave the amount blank.

S/D will confirm, no doubt!

[Ron Avery]

All OK until the last bit Coops  " Your wife's public sector pension (on which she pays tax in the UK) goes into section VII on form 2047, with the other three in section I of that form" which could be misunderstood, I first read it as lumping them all together in section 1. 

If the OP follows the FAQs in relation to his wife's pension he cannot go wrong, they appear to have been victims of the mix up between what the French call state pensions and private pensions.  For the "private" and OAP its as Coops describes and for the CC pension as per FAQs:

 On form 2047, your gross pension goes in section VII. REVENUS EXONÉRÉS PRIS EN COMPTE POUR LE CALCUL DU TAUX EFFECTIF - the form explains which figures go where.( you actually put in the tax paid and net it off to get the total for box TI )   You then transfer the total to box TI on your form 2042. 

[cooperlola]

Or Ron will!  But you are right, Ron, it is all in the FAQs.  The same applies for any public sector pension, as for the wording in the FAQ for service personel:

Q          As ex service personnel, my partner and I receive a service pension from the UK government and they are taxed at source. As we have already paid the tax on our pensions in the UK, do we really need to declare them in France?

 A          Yes, service pensions are public sector pensions, subject to tax in the UK and covered by the Double Taxation Treaty, but they will still need to be declared in France.  So, on form 2047, your gross pension goes in section VII. REVENUS EXONÉRÉS PRIS EN COMPTE POUR LE CALCUL DU TAUX EFFECTIF - the form explains which figures go where.  You then transfer the total to box TI on your form 2042. 

Although you've declared it, your service pension is not taxed in France, but it is taken into account for determining which tax band your other taxable income falls into. 

[Phil & Pat]

Memo to self - remember to engage brain before opening mouth.

I read the bit in the FAQs saying "As ex service personnel, my partner and I receive a service pension..."  and decided the rest was not relevant to my question and skipped ahead.  Should have realised that a public sector pension would be the same thing.

Many thanks both, for your replies.