A death connected with both Britain and France creates a practical tax problem long before the family has finished dealing with probate. The French administration may require an inheritance-tax declaration even where the deceased was British, the will was proved in the United Kingdom and most beneficiaries live there. The decisive questions are different: where the deceased lived for tax purposes, where the assets were situated, where each heir lived, whether the France–United Kingdom inheritance convention applies, and whether the French filing deadline has already expired. A late or incomplete filing can add interest and penalties, but an heir is not without remedies. A carefully documented first declaration, a prompt request for time to pay, or a reasoned rectification can materially change the outcome.

This guide is written for a British executor, personal representative, heir or beneficiary dealing with a French estate after a death in Britain or France. It explains the French déclaration de succession (inheritance declaration), the forms commonly identified as 2705, the six-month and one-year deadlines, the evidence needed for deductions, the interaction with the treaty and the route for challenging an excessive assessment. It does not treat the purchase of French property or the creation of a company. Those are separate legal projects. The objective here is narrower and practical: identify what has to be filed, what can still be corrected and what should be sent to the French tax office next.

I. How to determine whether a French inheritance-tax declaration is required

A. Does a British death trigger French inheritance tax and Form 2705?

Nationality does not, by itself, answer the French question. “British death” may mean that the deceased was a United Kingdom national, died in Britain, held a British will, or left British beneficiaries. None of those facts alone decides whether French inheritance tax is due. The first task is to build a factual map as at the date of death.

Record, separately, the deceased’s ordinary home, French tax residence, United Kingdom residence, the date of any move, the location of bank accounts and securities, French real estate, business interests, insurance policies, debts, and the tax residence of every heir. Keep the date of death and the place of death distinct. A person may die in a hospital in England after living in France, or die in France while remaining tax-resident in the United Kingdom. The filing analysis changes with those facts.

Article 750 ter of the Code général des impôts (French General Tax Code) is the central domestic rule. Its three territorial connections broadly cover worldwide assets where the deceased was French tax-resident, French-situated assets where the deceased was not resident in France, and, in defined circumstances, worldwide assets received by an heir who has been French tax-resident for at least six of the preceding ten years. The final wording and the treaty can alter the result, so do not assume that a British bank account is automatically outside France merely because the account is held in London.

For example, a British couple who have moved permanently to Dordogne may leave a house in France, an ISA in the United Kingdom and a pension account. If the deceased was French tax-resident, the French declaration may need to describe the worldwide estate, subject to the treaty and the rules for the individual asset. If the deceased remained UK-resident and the heir has no relevant French residence history, France may still tax the French house and other French-situs assets, while the United Kingdom considers its own inheritance-tax position. A declaration can therefore be required even where the final French liability is reduced by an exemption, a treaty allocation or a credit.

The domestic filing duty is stated in Article 800 of the General Tax Code. The provision says: “sont tenus de souscrire une déclaration détaillée” (“are required to submit a detailed declaration”). In practice, the persons responsible include heirs, legatees, donees and their legal representatives, subject to statutory exemptions. The fact that a French notary is administering the estate does not justify leaving every deadline to an informal exchange of emails. Ask the notary or the tax office who will file, which assets will be included and when the signed forms and payment will be transmitted.

The official impots.gouv.fr succession page identifies the current French forms and the accompanying notice. Form 2705-SD is the main reference for a declaration of succession; depending on the estate and the asset category, the official page also refers to forms such as 2705-S-SD and 2705-A-SD. Use the current form and notice from the administration rather than an old PDF saved by a relative or an adviser. A form number alone does not prove that the declaration is complete: the schedules, valuations, exemptions, debts and payment arrangements must match the estate.

A British grant of probate is not a substitute for the French declaration. The grant, the will and the inventory are evidence for the French file, but the French tax office applies its own rules to the assets and beneficiaries. Translate the material that the administration cannot reasonably assess in French. Keep the original document, the translation, the translator’s details and any apostille or authentication requested by the recipient. The need for a certified translation depends on the document and the authority, so ask the receiving tax office before paying for a translation of every page.

There are limited exemptions from filing. They depend on the family relationship, the value of the estate and the assets involved, and they must not be confused with an exemption from tax after a declaration has been filed. An estate can be tax-free and still require a return. The safest working rule for a British family with a French asset, a French-resident heir or a cross-border tax history is to obtain a written answer from the competent French tax office and preserve the evidence showing why a return is or is not required.

B. Which deadline applies when the deceased died in Britain?

The filing deadline is one of the most important dates in the file. Article 641 of the General Tax Code distinguishes a death in metropolitan France from other cases. Its official wording provides, for the latter category: “D’une année, dans tous les autres cas” (“one year in all other cases”). The full text of Article 641 should be read with the administration’s practical guidance, because the location of the death and the relevant filing route matter.

The official Service-Public guidance on inheritance-tax declarations explains the practical distinction: six months where the deceased died in metropolitan France and twelve months where the deceased died abroad. A death in England, Wales, Scotland or Northern Ireland will normally be treated as a death abroad for that deadline. The countdown starts from the date of death, not from the date on which the British grant of probate is issued, the date on which the family receives a translation, or the date on which a French property is sold.

Set the deadline in a written chronology. For a death in Britain on 14 January, the working filing date is ordinarily 14 January of the following year, subject to the rules for calculating the final day and any exceptional statutory adjustment. For a death in France on the same date, the ordinary period is six months. Never rely on “about a year”; enter the date in the executor’s diary, the notary’s file and a shared family checklist. If the date of death itself is disputed, record the official death certificate and obtain advice immediately rather than waiting for the dispute to resolve.

The filing and the payment are connected but not identical. A declaration may show no duty after allowances, exemptions or treaty relief, but a positive amount normally has to be paid under the rules for registration. Article 1701 of the General Tax Code sets out the principle that inheritance duties are paid before registration is completed. The practical consequence is that a British executor should not send a signed form without knowing whether payment, a security arrangement or a request for deferred or instalment payment is needed.

If documents are missing, file a defensible declaration within the time limit rather than silently allowing the deadline to pass. State the uncertainty, use a provisional figure only where the official form and notice permit that approach, and explain what will follow. The 2025 notice to the succession form, available from the official impots.gouv.fr PDF, should be checked for the current instructions, recipient address and supporting documents. A later rectificative declaration can correct a genuine valuation or information error, but it should not be used as an excuse to omit known assets.

Send the return to the correct service. A French-resident estate will normally deal with the relevant local tax service, while a non-resident situation may involve the Service des impôts des particuliers non-résidents. The official form notice and the Service-Public form page provide the current route. If the estate includes a French property, do not assume that the notary’s office and the tax office are the same recipient. Obtain proof of dispatch, proof of receipt and a copy of every attachment.

A late approach is still better than silence. Write to the tax office before the deadline if a complete return cannot be assembled. Identify the deceased, the date and country of death, the heirs, the French assets, the missing documents and the proposed date for completion. Ask whether the service accepts a provisional filing or a payment arrangement. A telephone conversation can be useful, but confirm its substance in writing and retain the name, date and reference of the person contacted.

II. How to calculate, correct and challenge the French assessment

A. What evidence, treaty relief and payment options can reduce the exposure?

Once the filing duty is established, the work becomes an evidence exercise. Prepare an asset schedule in euros at the date of death and keep the valuation method beside each figure. For a French house, preserve the title information, recent sale evidence, agency valuations, mortgage statement and any valuation correspondence. For UK shares and accounts, keep the date-of-death statements, exchange-rate source, account ownership and evidence of whether the asset was solely owned, jointly owned or held through a trust or nominee.

The legal description of the asset matters. A personal bank account, a jointly held account, a life-insurance policy, a pension, a company shareholding and a French société civile immobilière (SCI, a civil property-holding company) are not interchangeable lines in a spreadsheet. This article does not advise on setting up an SCI or buying property; it explains why an existing structure must be identified accurately in the estate. Obtain the articles, share register, loan account, beneficial ownership evidence and valuation rather than reporting only the underlying property’s estate-agent estimate.

Debts are a frequent source of challenge. Article 770 of the General Tax Code requires debts claimed as deductions to be itemised and certified in an inventory attached to the declaration. The official text states: “Les dettes dont la déduction est demandée sont détaillées, article par article” (“debts for which deduction is requested are detailed, item by item”). See Article 770. A bank balance alone may not establish the legal existence, amount and enforceability of a debt at the date of death.

For each proposed deduction, assemble the signed loan agreement, creditor statement, invoices, correspondence, payment history and proof that the liability belonged to the deceased. Article 773 places further limits on certain debts and can require stronger evidence where the administration suspects that a liability was created or documented after death. The official text of Article 773 should be read before deducting a family loan, an informal debt or an amount owed to an heir. If a debt is disputed, label it as disputed and obtain advice rather than presenting a contested amount as certain.

Allowances and exemptions must be linked to the correct beneficiary, not simply deducted once from the estate. The direct-line allowance in Article 779 is different from the treatment of a spouse or civil partner. The current Article 779 text should be checked for the relationship and amount applicable at the date of death. Article 796-0 bis provides the exemption for a surviving spouse or a partner in a French Pacte civil de solidarité (PACS, a civil solidarity pact), subject to its conditions; see Article 796-0 bis. A British marriage certificate or civil-partnership document may need translation and evidence of legal status before the French treatment is applied.

The France–United Kingdom inheritance convention requires a separate treaty review. The official French convention text published by impots.gouv.fr is an Estate Duty convention dating from an earlier tax system. The fact that it predates Brexit does not make it irrelevant, but it does mean that the actual connecting factors, relief mechanism and domestic rules must be read together. Do not write “the treaty removes French tax” as a conclusion before matching each asset and each person to the convention.

On the UK side, GOV.UK’s inheritance-tax double-taxation guidance explains that a double-taxation convention may prevent the same property from being taxed twice, while also warning that older Estate Duty treaties can operate under their own rules. The United Kingdom’s residence framework also changed on 6 April 2025. The official long-term UK resident guidance explains the new approach to certain non-UK assets. A British executor therefore needs the death date and the deceased’s residence history before relying on a current online summary.

Prepare a treaty file with the deceased’s French and UK tax-residence evidence, the dates of residence, the asset location, the beneficiary’s residence, tax paid or payable in each country and the relief requested. Include the UK inheritance-tax account or correspondence when available, but do not assume that the UK calculation mirrors the French valuation. If the UK administration has not finished its calculation, say so and ask the French service how it wants provisional treaty information presented.

Payment pressure can sometimes be managed. Article 1717 of the General Tax Code recognises that, in regulated circumstances, payment may be deferred or split. The official provision uses the words “peut être fractionné ou différé” (“may be split or deferred”); read Article 1717 with the current administrative conditions. A request should state the amount available immediately, the proposed instalments, the asset causing the liquidity problem, any security that can be offered and the date by which the estate expects to sell or refinance an asset.

Article 1709 also matters where there is more than one heir. It sets out the payment responsibility for death transfers and the solidarity rules between co-heirs. The official text can be consulted at Article 1709. In practical terms, an heir who has paid more than the person’s eventual share may have a private accounting claim against co-heirs, but that private arrangement does not automatically prevent the French administration from seeking the public debt from a person who is legally liable.

Interest and increases should be calculated separately from the principal. Article 1727 states that an unpaid tax debt gives rise to late-payment interest. The official wording includes: “donne lieu au versement d’un intérêt de retard”; see Article 1727. The statutory rate and any reduction mechanism can change, so use the current text and the administration’s calculation rather than an old spreadsheet. The article also contains conditions under which interest on a spontaneous correction may be reduced; those conditions should be tested before making a request.

B. How can a British executor correct the return or challenge penalties?

There are four different situations, and each needs a different letter. First, the estate has not filed at all. Second, it filed late but the figures are substantially correct. Third, it filed on time but omitted or undervalued an asset or overstated a debt. Fourth, the tax office has issued a proposition de rectification (a proposed tax adjustment) or a formal notice. Calling all four situations “an appeal” creates delay and can make the correspondence unclear.

For a voluntary correction, identify the original declaration, the line changed, the corrected amount, the reason, the supporting documents and the additional duty offered. Mark the document clearly as a rectificative declaration where that is the appropriate route. If the correction reduces the amount, explain the legal basis and request repayment or credit. If the correction increases the amount, pay or request an arrangement at the same time. An honest, complete correction is easier to defend than a sequence of partial disclosures.

For a valuation uncertainty, create an evidence bundle rather than selecting the lowest number without explanation. Include comparable sales, professional valuations, photographs, renovation records, planning documents, ownership shares and the date on which each item was prepared. If the French house was occupied, let or damaged, explain how that affected value at the date of death. For movable property, list the method and keep photographs or insurance schedules. The form notice may permit a provisional estimate in defined situations, but a provisional figure should be flagged and followed up.

For an omitted UK asset, do not wait for a UK probate or tax exchange to reveal it. Contact the French service, explain the asset’s nature and location, and ask how the corrected declaration and treaty relief should be presented. A UK asset can be within the French base under Article 750 ter, outside it under the convention, or included with a credit mechanism. Those outcomes depend on facts. The corrected return should not simply delete the asset because UK tax has already been paid.

For a debt rejected by the tax office, respond with the legal document and the chronology. A family statement saying “everyone knew about the loan” is weaker than a signed loan agreement, contemporaneous bank transfers, repayment demands and a creditor’s claim in the probate file. If the debt was contingent or disputed at death, explain that status. Article 773’s evidential restrictions mean that a later-created acknowledgment may not cure the absence of evidence at the relevant date.

If the administration sends a proposed adjustment, read every reason and every calculation. Article L57 of the Livre des procédures fiscales (French Tax Procedures Book) requires the proposal to be reasoned so that the taxpayer can make observations. The official wording says it “doit être motivée de manière à lui permettre de formuler ses observations”; see Article L57. Reply within the stated period, identify what is accepted and disputed, and attach a numbered schedule. Do not send a general objection that does not answer the administration’s valuation, territorial or treaty reasoning.

If no declaration was filed after a formal notice, the risk rises. Article 1728 contains the statutory increases for late or inadequate declarations. It states, in one relevant case, that “La majoration de 40 % s’applique lorsque cette déclaration n’a pas été déposée dans les quatre-vingt-dix jours” after the formal notice. The complete rule and its conditions are in Article 1728. The official Service-Public explanation also describes the 10% increase and the 0.20% monthly interest used in its practical example. Penalties must be checked against the type of failure, the date and the notices actually received.

Do not describe every penalty as criminal fraud. A late declaration, a disputed valuation and a deliberately false declaration are legally different. If a figure was supplied in good faith on the basis of an independent valuation, say so and provide the work behind it. If a document was unavailable, explain the efforts made to obtain it. If the estate made an error, correct it promptly. Never create a backdated valuation, alter a bank statement or ask a translator to hide a material qualification.

Where the disagreement concerns payment rather than the tax base, separate the two arguments. The estate may accept that an amount is due but request instalments, deferred payment or a reduction of interest. Alternatively, it may dispute territorial scope, valuation, beneficiary relationship, treaty allocation or a deductible debt. Paying an amount to stop enforcement does not necessarily concede every legal argument, but the covering letter should reserve the position and identify the claim or correction being made.

A claim for repayment or reduction must be directed to the administration in the form required for a tax complaint. Article R*196-1 of the Tax Procedures Book sets a general time framework for tax claims. The current official Article R*196-1 text says that claims “doivent être présentées à l’administration au plus tard le 31 décembre de la deuxième année suivant celle” associated with the relevant assessment, notice, payment or event, subject to the rule applicable to the claim. The starting point depends on what is being challenged, so calculate it from the assessment and payment documents, not from the date of the family meeting.

The claim should identify the taxpayer, the deceased, the succession reference, the assessment or payment, the relief requested and the grounds. Attach the declaration, calculation, proof of payment, treaty documents, residence evidence, valuation material and earlier correspondence. Ask for a written decision. If the administration rejects the claim or does not answer within the applicable period, a further challenge may be possible before the competent court, but the route depends on the type of decision and the amount. Obtain advice before allowing the time limit to expire.

Keep a litigation-quality chronology. Use one row per event: date of death, probate application, grant, request for documents, translation order, declaration sent, receipt, payment, formal notice, proposed adjustment, observations, decision and complaint. Add the sender, recipient, method, reference and attachment list. A British executor working remotely from the UK often loses time because the family has three different versions of the chronology. One controlled file is more valuable than a long email chain.

Before sending the final package, apply a simple four-question check. Is every asset legally identified and valued at the correct date? Is each beneficiary’s relationship and residence supported? Is every claimed debt evidenced under the French rules? Does the treaty analysis show which country taxes, which country gives relief and what remains payable? If any answer is “not yet”, state the gap in the letter and propose a date for completion. That is safer than presenting an apparently final return that the administration can later treat as incomplete.

The following checklist is designed for a British executor dealing with the French side:

• obtain the death certificate, will, grant of probate or equivalent authority and identity documents;
• confirm the date and country of death, the deceased’s tax residence and each heir’s residence history;
• list French and UK assets, ownership shares, insurance, pensions, trusts, company interests and liabilities;
• download the current 2705 forms and notice from the official French administration;
• calculate the six-month or twelve-month deadline and diary an earlier internal completion date;
• prepare translations and preserve originals, certifications and proof of transmission;
• test Article 750 ter, the France–United Kingdom convention, allowances and exemptions asset by asset;
• request payment facilities before the deadline if liquid assets are unavailable;
• file a rectificative declaration promptly if a material error is found; and
• separate an objection to the tax base from a request to soften payment pressure or late interest.

Use the official impots.gouv.fr form page, the Service-Public deadline guidance, the relevant French General Tax Code provisions and the GOV.UK guidance for a person living outside the UK as the starting documents. These sources do not replace a fact-specific review: they are the material against which the executor’s chronology and evidence should be checked.

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Conclusion

A French inheritance-tax declaration after a British death is governed by residence, asset location, beneficiary status, the death-date deadline and the evidence supporting each figure. For a death in Britain, the ordinary period is twelve months, but the preparation should begin immediately because probate documents, valuations, translations and UK tax information rarely arrive together. Form 2705 is the administrative vehicle; it is not a substitute for the territorial and treaty analysis underneath it.

If the deadline has passed, file and explain rather than waiting for a perfect file. If a declaration is wrong, correct it with a numbered schedule and supporting evidence. If the tax office adjusts the estate, answer the reasons within time and preserve a separate claim for repayment or penalty relief. The distinction between principal, interest, increase, treaty relief and private sharing between heirs will determine whether the next letter solves the problem or merely postpones it.

For the separate issue of recovering French inheritance-tax penalties from a notary after Brexit, see our related guide for British executors. The two questions may arise in the same estate, but a tax correction against the administration and a professional-liability claim against a notary require different evidence, defendants and deadlines.