Tax return

[Chancer]

I have lived here (on and off) since April 2005 but not yet filled in a tax return.

I have had no income other than interest from UK building society, which is taxed at source. For the tax year 2004/2005 (I was on a mature gap year) I reclaimed the tax as the interest that I recieved was under the threshold and will do the same for 2005/2006.

The UK tax office have written to me to say that I no longer have to submit a return unless there is a change of circumstance. I will be spending the majority of my future time in France (with occasional UK visits only) but will not have any French income for at least a year.

So now I want to submit a French tax return, my questions are:

When does the French financial year start?

Where do I get the forms?

Arguably for 2005/2006 I was not fiscally resident here but if I were to submit a return for that period would I have any tax or social charge liability on my interest income for that period of less than £3k?

 

[Cassis]

French financial year runs Jan 1 to Dec 31.  Forms are issued in April for completion by end May.  You should fill one in for 2005 if you were resident here that year.

You get the Declaration d'Impôt forms from your Centre d'Impôt - you have to ask for them, they won't be sent to you automatically until year 2.  You can fill in online after the first one.  You can find your CdI in the phone book or ask the Mairie.

Your income as stated means you won't pay income tax.  You may be exempt from Taxe Foncière for 2006 if your total income for 2005 was three grand.  If so you will need to ask for a refund from the CdI if you've already paid it.  But you'll need your "Avis d'Impots sur les Revenus" first showing  showing your "revenu fiscal de référence", so fill in a declaration asap.

[Sunday Driver]

The French tax year runs from January to December and your first declaration will cover the period from your date of residence until 31 December of that year.

As it'll be your first tax declaration, you will need to call into your local hotel des impots an ask for the forms - they're usually available March/April.  Once you're on the tax system, they will post them to you in future.

If your worldwide income is as little as £3K, then you will not pay French tax.  Social charges are levied on around 11% of unearned income.

Edit:  Cassis must have gotten up earlier than me this morning......[;-)]