First French tax return for non resident

[Hedgie]

Hi a newbie here!

Having bought a property in Savoie last year which I have let out for a few weeks, I am conscious that I have to complete a tax return in France for 2007. (It's only a couple of weeks but I know I still have to do it!)

I am resident in the UK. I'm finding it a little difficult trying to find out how to actually get my hands on a tax return form! I emailed the local tax office in Moutiers but heard nothing. Has anyone any idea what I can do? I did see that there is a tax office for non-residents in Paris - perhaps I have to contact them?

I would be interested to know how other non-residents obtained and dealt with their first tax return!

Thanks!

[Ron Avery]

Tax returns for 2007 which of course has only just finished,  will not be issued until May 2008, if they have the same closing dates as last year.  You should contact your tax office by letter nearer that date and ask for forms 2042 and 2047.  When you get them, as far as filling them in, do a search on "2042", "2047" or "tax return", there are hundreds of posts on this topic.

[Hedgie]

Thank you Ron! I had an idea that the return had to be in by end of May or June so am a bit surprised that they only send them out in May!

[groslard]

The easiest is to declare by  Internet..and you have a later deadline.

http://www.impots.gouv.fr/portal/dgi/public/particuliers?pageId=particuliers&espId=1&sfid=10

[Benjamin]

If it's your first declaration you have to ask for one: it will not be sent to you.

For your first year I don't think you can declare online as you need a reference number which isn't issued until you make your first return.

[cooperlola]

Does the o/p really have to fill in a tax form here if he is not a resident - unless he rents the place out of course?  Don't know - just asking.

You can download the forms you need from the Impots website, afaik.

[Hedgie]

Thanks everyone - I had this afternoon come to the conclusion after trawling the French revenue website that I can't do the return for the first year online - I have to get the return from them and get a tax ref etc. Presumably I have to contact the centre for non-residents in Paris? Has anyone here done that?

As a tax advisor  (in this country) I am aware that as I receive rents on a french property I have to declare them on a french tax return, despite being non-resident. There is however a double tax convention between France and the UK so any French tax paid on those rents can then be set off against English tax liability on those rents

[groslard]

If you have received a bill for taxe d'habitation or taxe foncier, you should find your numéro fiscal on it on the top right hand under 'renseignments sur le paiement de l'impot.

This is your tax number, and counts equally for taxes on income.

[Ron Avery]

[quote user="Benjamin"]If it's your first declaration you have to ask for one: it will not be sent to you.

For your first year I don't think you can declare online as you need a reference number which isn't issued until you make your first return.


[/quote]

That is correct Brenjamin, on- line declarations are only possible in the 2nd year.  Its not just a case of the numero fiscale,  you need a teledeclaration number and a security log-in that is downloaded,  again only possible after you have completed a tax return before.

 

Hedgie you get your tax return from your tax office in France as I said earlier.  The centre for non-Residents will not deal with your request, they are an admin centre,  as are their counterparts at Nottingham in the UK.

[Hedgie]

Thanks Rona and Benjamin - really helpful

The funny thing is that since buying last June I haven't  actually received a bill for tax d'habitation or for tax fonciere! We did tell the local mairie of the sale tho'

[groslard]

2007 would have been sorted out by the Notaire.

2008  taxe bills will come Sept-Nov for the year

Even if you can't declare your Impots in the first year you can still download the forms.

You can also try out the simulation on the site.

[Benjamin]

Taxe d'habitation

This is payable by the person owning the property on the 1st January so you do not become liable for this until this year, 2008. Expect a bill about September 2008.

Taxe foncière

For the year of purchase it is normal for the Notaire to split this between the seller and buyer in proportion to the months owned by each. This amount will then be accounted for when you receive the final account from the Notaire covering the purchase. Expect your first full bill in October 2008.

Address

It is normal for the bills to be directed to the address you were using when you completed the purchase so in your case, presuming you used your UK address, you should receive the bills there. In our case, even though the Centre des Impôts where we had filed our first tax return, knew our address the bills were still sent to the temporary French address we were using whilst we completed the purchase. The first we knew of them was when we received a demand (miraculously) to our peremanent French address including an additional 10% fine for non-payment. The originals had apparently been addressed to the temporary address we had been using. A quick visit to the local Trésor Public got that sorted and the 10% additions were waived.

Edit: groslard beat me to it. That's what comes of stopping for a coffee mid-wat through posting a reply.

[groslard]

Well your answer was fuller and more detailed so took longer to type [:)]

[Poppy]

Just wondered whether for UK residents with income in France the first tax return has to be obtained from office for non residents or local tax office. Also if resident in UK can French Gite income, under certain amount, just be entered in corrct box on tax form or is it necessary/possible to register the business.