If a relative dies in the United Kingdom while the family owns a French home, bank account, investment, insurance policy or other French-connected asset, the French inheritance-tax timetable can start before the British probate process is complete. The central question is not simply whether the deceased was British. It is where the death occurred, where the deceased was fiscally domiciled, where the assets are situated, where the heirs live and whether the France–UK inheritance-tax convention changes the final allocation of tax. A British executor, administrator or beneficiary therefore needs a French timetable as well as a UK probate timetable.

In French law, the déclaration de succession is the inheritance-tax return. The droits de mutation par décès are the French death duties commonly described in English as inheritance tax. For a death in the UK, the ordinary French filing period is one year from the death, not six months. The return normally has to be filed with payment, even if the estate is disputed or a French property cannot yet be sold. A late return can trigger interest and a surcharge.

This guide isolates the practical problem: what a British family should do when the French deadline is approaching or has already passed. It does not replace a review of the will, the civil law governing succession, UK Inheritance Tax or probate. It explains the French filing route, the evidence to assemble, the payment mechanisms and the response to a French tax notice.

I. What is the French inheritance-tax deadline after a death in the UK?

A. Why a death in the UK normally creates a 12-month French filing deadline

The starting point is the place of death. Article 641 of the French General Tax Code states that declarations for assets received by death must be registered within six months where the deceased died in metropolitan France and “D’une année, dans tous les autres cas.” A death in England, Wales, Scotland or Northern Ireland is therefore normally an “other case”: the French inheritance-tax return is due within twelve months of the date of death.

This rule can surprise a British family whose French property is the only French asset. It does not become a six-month deadline merely because the deceased owned a French house, because the beneficiaries are British, or because a French notary is handling the title formalities. Conversely, if a UK-domiciled person dies while physically in France, the six-month rule may apply because Article 641 looks first to the place of death. The date and place on the death certificate should be checked before anyone calculates the last day.

The French calculation also has its own method. Under Article 648 of the French General Tax Code, “Le jour de la date de l’acte ou celui de l’ouverture de la succession n’est pas compté” and an expiry date falling on a day when the office is closed is carried forward to the next working day. In practical terms, do not count the day of death as day one. Calculate the anniversary date, verify whether the competent tax office is open, and keep evidence of the date on which the return and payment were sent.

The public administration also explains that, for a death abroad, the return is filed within twelve months and that the tax is paid when the return is lodged. Its current guidance gives the example of a death on 14 January: the ordinary deadline is 14 January of the following year, subject to the administration’s stated tolerance at the end of the month. That tolerance should not be treated as a contractual extension. A British heir who plans around the last day of the month may lose valuable time if the file is challenged or the payment is rejected.

There is one important property-title exception. Article 641 bis of the French General Tax Code provides that the Article 641 periods can be extended to twenty-four months for a return containing buildings or land rights whose ownership was not properly recorded before death, but only if the relevant notarial certificates are published within that same period. This is not a general two-year period for every British estate. It is a technical exception tied to an identified title problem and the timely publication of the post-death notarial certificates.

The distinction between the filing deadline and the civil settlement of the estate is decisive. A British executor may still be waiting for a grant of probate, a Scottish confirmation, a valuation, a bank statement or a family agreement. Those events may be necessary for a reliable final liquidation, but they do not automatically stop the French tax clock. If information is missing, the safer course is to ask the French notary and the relevant tax office how to submit a defensible return, an interim figure or a correction, rather than to leave the return entirely undeclared.

A court decision illustrates the risk. In Cour de cassation, commercial chamber, 18 October 2011, no. 10-25.074, the deceased had died abroad and the heirs argued that litigation about the distribution of the estate should postpone the French declaration. The decision records that the heirs were required to file within one year and rejects the idea that a dispute about the devolution of the estate automatically suspends the tax deadline. The court described the Article 641 period as “impératif et applicable que le paiement des droits soit différé ou immédiat.” The lesson for a British family is concrete: a will challenge or a disagreement between beneficiaries needs a procedural answer, not silence.

B. Which French assets and British family circumstances trigger a return?

A twelve-month deadline does not mean that every asset in a British estate is automatically taxed in France. The filing obligation and the final tax charge must be analysed separately. The relevant French term actif brut successoral means the gross estate before deduction of debts. The passif is the deductible liability side. A return may still be required even where the final amount of French tax is nil, or where a treaty credit should remove double taxation.

Article 750 ter of the French General Tax Code is the main territorial rule. It begins: “Sont soumis aux droits de mutation à titre gratuit.” In broad terms, France can tax French-situated property and rights even when the deceased was not fiscally domiciled in France. The provision also covers a wider group of assets where the deceased was fiscally domiciled in France and may bring worldwide assets into the French analysis where a beneficiary has been tax resident in France for at least six of the ten years before receiving the estate.

For a British family, the inventory must therefore identify more than a French house. It should cover French bank accounts, shares in a French société civile immobilière (SCI, a civil property-holding company), French life-insurance contracts, debts secured on French property, rights in a French business, and any asset whose legal or economic location is not obvious. UK pensions and insurance products require separate classification. A British ISA, a SIPP, a QROPS or a trust cannot be placed in the French return by guesswork: the legal owner, beneficiary rights, valuation and treaty treatment all matter.

The France–UK inheritance-tax convention must be kept separate from the ordinary UK–France income-tax treaty. The official French convention on successions uses the treaty concept of domicile and defines which assets are treated as situated in France or Great Britain. Its Article 5 provides, for a person domiciled in Great Britain, that “aucun impôt n’est prélevé en France sur les biens qui n’y sont pas situés.” Its Article 6 then provides for a credit where one country taxes an asset situated in the other: “elle impute sur l’impôt applicable à ce bien … un crédit égal au montant du droit afférent au même bien.” The official text is available from impots.gouv.fr’s France–UK succession convention.

The convention does not turn the French filing into an optional form. A French bank, property registry, insurance company or notary may need a French return, a certificate of payment or a certificate of non-liability before assets are released. The convention may reduce or eliminate the amount ultimately retained by France, but the claim for credit or refund has its own evidence requirements. Article 7 of the convention gives a five-year period for a request for credit or repayment, subject to its detailed wording. A family should preserve the French declaration, proof of payment, the UK Inheritance Tax computation, HMRC correspondence and the asset-by-asset calculation supporting the credit.

HM Revenue & Customs describes the same practical connection from the UK side. Its current manual says that a French return and French clearance certificate will normally help confirm French succession duty, and that a credit for French duty must not exceed the UK tax due on the asset concerned. It also states that the convention covers UK Inheritance Tax due on death, not every lifetime transfer. The relevant HMRC material is IHTM27174, France double-taxation conventions. This is why the British executor should request the French certificate rather than assume that a UK probate document proves that French tax has been settled.

French filing exceptions also need to be checked. Under Article 800 of the French General Tax Code, “Les héritiers, légataires ou donataires … sont tenus de souscrire une déclaration détaillée.” There are limited exemptions where the gross estate is below the statutory thresholds: €50,000 for direct-line heirs, the surviving spouse or a civil partner subject to the conditions in the article, and €3,000 for other beneficiaries. The test is not simply whether the French property is worth less than the threshold. The full relevant estate, prior gifts and beneficiary status must be reviewed. If a return is required, the usual forms are 2705, 2705-S and 2706, with additional forms for particular assets.

The notary’s role is important but does not erase the heir’s exposure. A notaire is a French civil-law notary who authenticates and coordinates acts; an acte de notoriété is the French deed identifying the persons entitled to inherit. The notary may prepare the return, establish the French title and obtain valuations. The public guidance nevertheless states that, even when a notary completes the return, the beneficiaries remain responsible to the tax administration. A British executor should give the notary the UK will, codicils, grant or confirmation, death certificate, family documents, marriage or civil-partnership evidence, asset statements and debt evidence at the opening of the file.

Where the deceased lived outside France, the filing route is also different from a domestic French estate. The current official guidance directs the return for a foreign-resident deceased person to the non-resident tax service. The family should verify the current address, method of payment and accepted supporting documents directly with that service before dispatch. Keep a complete PDF of the signed forms, every schedule, the covering letter, the translation documents and proof of delivery. A submission that cannot be proved later may be difficult to defend when interest or a surcharge is calculated.

Finally, do not confuse the French tax return with the French civil law governing who inherits. The existing British Desk guidance on whether a UK will works in France after Brexit addresses choice of law and reserved heirs. The article on renouncing a French inheritance as a UK resident addresses the option to accept or renounce and the debts of the estate. Those questions can affect the tax return, but they do not justify ignoring a known twelve-month filing date.

II. What should a British heir do if the deadline is approaching or missed?

A. How to file, pay, or request split payment before the deadline

Start with a written timeline. Record the date and place of death, the twelve-month French deadline, the expected UK probate milestone, the date the French notary was instructed, the date each valuation was requested, and every contact with the non-resident tax service. Put the deadline in the subject line of correspondence. A useful first message states that the deceased died in the UK, identifies the French assets, explains what information is outstanding and asks for a written list of documents needed to file on time.

Next, create an asset schedule in two columns: French connection and UK or other-country connection. For each item record the legal owner, the beneficiary or co-owner, the value at the date of death, the supporting document, any debt or charge, and the proposed treaty position. For a French property, obtain a defensible date-of-death valuation rather than using a later sale price without explanation. For a French bank account, obtain the balance at the date of death and the account holder’s details. For an SCI, collect the articles, share register, accounts, property valuation and any shareholder loan. For insurance, establish whether the policy is included under the relevant French provisions and what the beneficiary designation says.

The return must be detailed and truthful. Article 802 of the French General Tax Code requires the declaration to end with an affirmation that it is “sincère et véritable” and that it includes, to the declarant’s knowledge, the deceased’s cash, claims and securities. Do not sign a form that hides a UK account, a trust interest, a previous gift or a disputed asset merely because another heir says it is irrelevant. If a figure is provisional or an item is under investigation, explain that position in a signed covering note and ask for the procedure to correct the return once the evidence is complete.

The normal payment rule is strict. Article 1701 of the French General Tax Code says that death duties are paid before registration and that “Nul ne peut en atténuer ni différer le paiement sous le prétexte de contestation sur la quotité.” This does not prohibit every form of payment arrangement, because the code itself contains exceptions. It means that a family must ask for the correct arrangement rather than hold back payment on its own initiative.

Liability between beneficiaries is another practical risk. Under Article 1709 of the French General Tax Code, the heirs, legatees and donees pay the death duties, and co-heirs are jointly liable, subject to the statutory exceptions. A French tax office may therefore pursue one heir for the amount due by the group. The heir who pays more than his or her internal share may have a recovery claim against the others, but that private claim does not necessarily protect the family from the tax office in the meantime.

If the estate is rich in property but short of cash, request split or deferred payment when the declaration is filed. Article 1717 of the French General Tax Code permits, by derogation from Article 1701, the payment of registration duties to be “fractionné ou différé” under the prescribed conditions. Current public guidance explains that the family generally needs to offer security and pay interest. A general split arrangement can run for up to one year after the filing deadline with up to three instalments. Where at least half of the estate consists of illiquid assets, the maximum period can be longer, subject to the conditions and guarantees.

The request must be prepared as part of the tax file, not added casually after a refusal. Describe the assets that cannot be sold quickly, the expected sale or refinancing date, the proposed security, the amount available immediately and the amount requested over time. Obtain the express agreement of all heirs where required. The public guidance states that the tax service should respond within two months after receiving the request and that guarantees may then have to be presented within a further period. Those timings make an early request essential for a UK family waiting for probate.

Payment and filing evidence should be designed for a later audit. Keep the bank confirmation, the tax-service receipt, the date-stamped declaration, the notary’s transmittal letter and the exact exchange rate used for sterling assets. If payment is made from a personal account because the estate account is blocked, identify that fact and retain the reimbursement agreement. A payment made by one co-heir does not change the civil division of the estate, so record whether it is an advance, a loan to the estate or a contribution to the common tax debt.

The UK side must run in parallel. GOV.UK states that UK Inheritance Tax normally has to be paid by the end of the sixth month after death, and that payment may be needed before a grant of representation. The official guide also allows an executor to seek a postponement where estate funds cannot be released. Compare that UK timetable with the French twelve-month return. Do not wait for the French return to finish before opening the UK IHT file, and do not assume that a UK payment reference or grant automatically satisfies the French administration.

B. How to respond to late filing, penalties, disputes and double taxation

If the twelve-month date has passed, file and contact the tax service immediately. Do not wait for a formal notice before taking action. Send the return or the most complete accurate version available, a covering letter explaining the delay, a calculation of the assets and liabilities, the evidence of the attempts made to obtain missing documents, and a proposal for payment. Ask for the calculation of interest and the applicable surcharge in writing. If a number is disputed, identify the disputed item and pay or secure the undisputed amount where possible.

The French rules distinguish late filing, late payment and an incorrect declaration. Article 1727 of the French General Tax Code provides that a tax debt not paid within the legal period gives rise to interest: “Toute créance de nature fiscale … qui n’a pas été acquittée dans le délai légal donne lieu au versement d’un intérêt de retard.” The current Service Public summary states an interest rate of 0.20% per month and surcharges that can range from 10% to 80%, depending on the situation. The exact calculation depends on the dates, the return, any notice and the amount of tax ultimately due.

Article 1728 of the French General Tax Code deals with a failure or delay in filing. It states that “Le défaut de production dans les délais prescrits” can lead to a surcharge on the death duties. The current text also addresses the consequences of a formal notice and the period after which a higher surcharge may apply. The public guidance expressly states that, for a return due within twelve months after a death abroad, a 10% surcharge can apply from the thirteenth month. Treat that as a warning to act at once, not as a safe period during which the return can remain absent.

Do not confuse a disagreement about the amount with a reason to file nothing. A British heir may dispute a property valuation, the classification of a trust, the ownership of an account, the validity of a gift or the effect of the France–UK convention. The correct strategy is to disclose the issue, preserve the right to challenge the assessment and request repayment or relief if the final position changes. The 2011 Cour de cassation decision above shows the danger of treating a civil dispute about succession as an automatic suspension of the fiscal deadline.

There is also a difference between a draft prepared by a notary and a declaration that has actually been accepted for registration. An email sending a spreadsheet, an unsigned 2705, a request for documents or a draft valuation may demonstrate diligence, but it may not stop the statutory period. Ask for proof that the signed return has been lodged and that the payment or payment request has been accepted. If the tax service refuses a file because a document is missing, record the refusal, correct the defect quickly and obtain a new receipt.

Accuracy matters even when the family is under pressure. Article 1837 of the French General Tax Code provides criminal penalties for a fraudulent affirmation in the succession declaration, including imprisonment and a fine. A British heir should never omit an account or undervalue a French property to make the payment affordable. If there is not enough cash, use the payment mechanisms, a guarantee, a sale timetable or a documented valuation dispute. A deliberately false form creates a different and far more serious problem than a late but honest return.

The France–UK double-tax issue should be prepared as a file, not reduced to a sentence saying “the treaty applies”. Establish the domicile of the deceased under the convention, classify each asset by situs, identify the tax paid or payable in each country, and match each French credit claim to the UK tax on the same asset. The French convention provides a five-year period for a claim for imputation or repayment in its Article 7. The French tax administration’s guidance explains that a special form can be used when British tax is to be credited against French death duties. The British side may require a French return and a French clearance certificate before finalising the UK credit.

The UK position itself has changed for some deaths from 6 April 2025 because the long-term UK residence rules replaced the former deemed-domicile framework for Inheritance Tax. That change can affect the scope of UK tax on overseas assets, but it does not erase the French twelve-month return. The executor should use current HMRC guidance for the date of death and obtain a calculation that identifies UK assets, French assets and any treaty relief. French tax advice and UK tax advice must be reconciled, because a credit cannot safely be claimed twice and a French return cannot simply reproduce the UK IHT form.

When a formal French notice arrives, check four things immediately: the legal basis of the tax, the date used to calculate the deadline, the asset values and the interest or surcharge period. Check whether the notice was addressed to the correct heir, executor or representative and whether the estate had already filed a return or paid an amount on account. Respond within the stated time with documents, a reasoned objection and, where appropriate, a request for a payment arrangement or a remission of penalties. A request for leniency is not automatic and should be supported by evidence of good faith, the cause of the delay and the steps taken to regularise the file.

A short evidence pack makes the response more effective. Include the UK death certificate, any certified translation requested by the notary, the will and codicils, grant or confirmation, family-status documents, valuations, bank statements at death, loan statements, insurance schedules, prior-gift evidence, correspondence with the French notary, proof of delivery of the declaration, payment confirmations, and the UK IHT computation. Add a one-page chronology that explains what happened without blaming another heir or making an unsupported legal conclusion. If a document is unavailable, say who holds it, when it was requested and what alternative evidence is attached.

Where the deceased owned a French home, the family should also separate title work from tax work. The French notary may need to establish title before a sale or transfer, but the tax return still needs a value and an explanation of the rights transmitted. If ownership was not properly recorded before death, consider the Article 641 bis conditions immediately; do not assume that a future sale will create a two-year extension. If the home is occupied, rented, held through an SCI or subject to usufruct and bare ownership, the valuation and tax consequences can differ. The executor should not sign a French statement without understanding which legal interest it describes.

Finally, use exact wording in every communication. Identify whether you are asking for registration of a declaration, payment of tax, a certificate of acquittal, a certificate of non-exigibility, a correction, a treaty credit or a remission of penalties. A certificat d’acquittement is evidence that the death duties have been paid; a certificat de non-exigibilité confirms that no payment is required in the relevant circumstances. Those documents are not interchangeable, and a bank or notary may ask for one rather than the other before releasing the asset.

For a British reader, the practical sequence is therefore: calculate the French date from the UK death; instruct a French notary early; map French and UK assets; obtain valuations and civil-status proof; prepare the 2705, 2705-S and 2706 forms; file and pay or request an authorised payment arrangement; obtain a receipt; then coordinate the treaty credit with HMRC. If the deadline has passed, the sequence is the same but the first step is immediate regularisation and a written request for the interest and surcharge calculation.

Conclusion

A British death normally gives the family twelve months to file the French inheritance-tax return because the death occurred outside metropolitan France. The deadline is measured from the date of death and is separate from the time required for probate, a will dispute, a property sale or a final family agreement. French assets, French residence and the residence of the heirs can bring different parts of the estate into the analysis, while the France–UK succession convention can allocate taxing rights or provide a credit without removing the need for a properly documented French file.

The safest response is early, accurate and provable. File a complete return or obtain written instructions for an interim correction, pay the undisputed amount or request split or deferred payment with suitable security, and keep evidence of every step. If the return is late, regularise it immediately; do not wait for a formal notice and do not sign an inaccurate declaration. The French deadline is a tax obligation in its own right, and it must run in parallel with the British probate and Inheritance Tax process.

The current Service Public guidance on succession declarations, the payment guidance and the French tax administration’s filing instructions should be checked alongside the legislation and the documents in the individual estate.

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