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UK Pension investments.


David

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With a view to the impending annual French tax declaration, I wonder what the system is for pension funds in UK which have not matured.

I have in mind private personal pension funds, which have been bought privately out of lump sum money, but which are not yet due to pay out a pension.  That is, presently no payment in, and no funds being taken out.  The funds are dormant waiting until pensionable age.

I also wonder what the position is with PEPS and ISAs which have not matured, but just sit waiting until the due date.

I am clear that French tax will be due when the funds mature, and start paying out, but what is the position until then? [8-)]

David

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Pesion Funds: Unless you are drawing an income or your purchase an annuity, then there is no income tax to pay on your fund.

PEPs/ISAs: You pay income tax in France on the gross income that you receive. France does not recognise the UK tax exempy nature of the income from this type of investment. You will also pay a further 11% "social charges"  in France on the interest earned as it is loooked on as unearned income. Don't be misled by the term social charges, it's just another form of income tax.

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