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Mark

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I am employed in the public sector in England.  I will be leaving to become resident full time in France in October on a self-employed basis.  I've applied for an E106, which I'll arrange to kick in next January, I've got the CA3916 application for an E104, I've got my P85 ready to fill out just before leaving, and I've considered whether I need  an E101, E121, E301 et al, decided that I don't, and dismissed them from my considerations.  The only other form I think I need is the French version of the P85, the number of which escapes me, which the French tax authorities stamp upon receipt of the E104, then send to Nottingham or Bootle (I think, although I'm not sure about this bit).

Can I now move on to something else or have I not finished yet?!  [:-))]

Thanks, Mark.

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If you're talking about the UK/France Double Taxation Convention then it's an FD5. This is the one that lets you reclaim any tax you've paid in UK after you've become tax resident in France and then,if applicable,lets you have income paid gross in the UK which then becomes taxable in France.

You can download an FD5 from www.hmrc.gov.uk/cnr/france-indiviual.pdf.

Benjamin

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If you are intending to register as self employed in France then you won't need an E106. Once you register at the Chambre de Commerce or Metiers (depending on what work you will be doing) then you will start to contribute to the French system and you will be given a Carte Vitale which provides your medical cover. You will become a fully paid up member or the French system, and even if you have an E106 it will become obsolete at that point.

If you are resident in France, then it makes no difference whether the freelance work you do is in France or the UK, you will need to register. To make sure you do this in the most cost effective and correct way (there are many variations!) you may find it advatageous to contact a French accountant for advice. You will frnd that, in general, French accountants charge much lower fees than accountants in the UK.

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[quote user="Eslier"]If you are intending to register as self employed in France then you won't need an E106. Once you register at the Chambre de Commerce or Metiers (depending on what work you will be doing) then you will start to contribute to the French system and you will be given a Carte Vitale which provides your medical cover. You will become a fully paid up member or the French system, and even if you have an E106 it will become obsolete at that point.

If you are resident in France, then it makes no difference whether the freelance work you do is in France or the UK, you will need to register. To make sure you do this in the most cost effective and correct way (there are many variations!) you may find it advatageous to contact a French accountant for advice. You will frnd that, in general, French accountants charge much lower fees than accountants in the UK.
[/quote]

I would disagree with some of the above.

If you do not wish to commit 100% to French residency - e.g. you do not know how your self employment will work out - you can see if you are entitled to an E101 which will allow you to live and work for a year in France. You will be treated as a migrant worker. When I did it I had an E128 which, with the E101, gave me a French social security number, so I could get reimbursed as a Frenchman would for health costs - but no carte vitale. As E128 has been superseded by the EHIC you need to check on the latest requirements. It may not be possible for you, as it sounds as if you may be doing something different in France from your previous employment in Britain, but it is worth looking into as a way of easing yourself into the French system while continuing to pay tax and NI (much lower than French cotisations) to Britain. The E101 etc can be renewed, with the agreement of the French and British authorities. They normally allow a maximum of two years (i.e. one renewal) but EU law allows for longer periods, which seem to be granted to public sector employees in particular, so you could strike lucky. At the end of this period, you have to register your business and join the system proper in France. I have heard, though only second- or third-hand, of people doing the same with the E106 rather than E101/E128 but haven't a clue how true this is.

The statement about it making no difference about whether the work is done in France or UK needs clarification. It is where you physically carry out the work, rather than where you are tax resident or domiciled (two different things) that determines where you pay tax. So - in general - if you commute between France and Britain to work in Britain (either employed or self-employed), you pay tax in Britain. Whereas if you are in France, even if working for a British company and being paid in sterling, you pay tax and social charges in France.

I would also disagree about French accountants' fees. The difference is that in France, virtually everybody's affairs are complicated, taking into account tax and social security requirements, including TVA, whereas in Britain in my experience you can be self-employed but have very simple tax affairs, particularly if not VAT registered. Also the accountants themselves, like all French businesses, have high charges and overheads to meet so need to charge a high hourly rate. So some may find French accountants cost less - my experience is that most people will pay more in France. But having said that, a good accountant is likely to cut your liability by more than his fees, which can be offset against tax anyway, so it's not really any big deal.

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