Form P85 is the UK procedure used to tell HM Revenue and Customs (HMRC) that you have left, or are leaving, the United Kingdom and to ask whether an Income Tax repayment is due. For a British person settling in France, it is useful but limited. P85 does not decide French tax residence, does not automatically grant split-year treatment, does not replace a Self Assessment return where one is required, and does not remove the need to declare the relevant income in France. The form works alongside two separate analyses: the UK domestic residence and PAYE position, and the France\u2013UK tax treaty applied to the period after the move. The dates are easy to confuse because the UK tax year runs from 6 April to 5 April while the French income-tax return normally follows the calendar year. A refund shown by HMRC can therefore coexist with a French filing obligation, and a French tax notice can be wrong even where HMRC has processed P85 correctly. This guide concerns an individual moving from the UK to France, especially someone leaving employment and receiving a PAYE repayment. It does not cover a company, a trust, property purchase or a full rental-income analysis. It explains when P85 is appropriate, how to preserve the residence evidence, how to reconcile the refund with the French return, and what to do if HMRC rejects the form or the French administration applies the wrong treaty result.<\/p>\n
P85 is an HMRC departure and repayment procedure. Its immediate purpose is administrative: HMRC uses the information to update the PAYE record, assess whether too much UK Income Tax was deducted before departure, and decide whether another UK return or form is needed. It is not a certificate saying that you are no longer UK resident. It is not a French residence application. It is not a treaty residence certificate. Those distinctions matter because the form can produce a repayment without resolving every question raised by the move.<\/p>\n
The official GOV.UK guidance for P85<\/a> says that a person can claim online or use Form P85 to tell HMRC that they have left or are leaving the UK and want to claim back tax from UK employment. The guidance identifies the usual factual conditions: you lived and worked in the UK, you left and may not return, or you will work abroad full-time for at least a complete UK tax year. The relevant facts must be true for the period concerned. A short trip to France, a temporary secondment, or a holiday is not transformed into permanent departure by submitting the form.<\/p>\n The form normally starts with the P45. A P45 is the employer\u2019s document showing pay and tax deducted when employment ends. HMRC\u2019s guidance asks for the relevant parts where the employee has received them. If there is no P45, explain why. A person may leave after retirement, continue working for a UK-based employer from France, or have another factual situation in which the ordinary P45 route does not fit. The missing document should be explained rather than replaced with an estimate.<\/p>\n P85 is usually designed for a person who is not filing a Self Assessment return for the departure year. The GOV.UK tax guidance for leaving the UK<\/a> states that a person who normally completes Self Assessment can report the departure through that return, including the residence section. It also explains that P85 is still relevant in the specific situation of working full-time abroad for a UK-based employer for at least one complete tax year. The correct route depends on the taxpayer\u2019s filing obligation, not on which form appears likely to generate a faster repayment.<\/p>\n This is the first practical decision tree:<\/p>\n The distinction between a PAYE repayment and a final tax computation is fundamental. PAYE is tax deducted through the payroll during the year. It is based on the tax code, pay to date, allowances and information available to the employer. A repayment calculation may assume that the facts supplied are complete. If you have another job, taxable benefits, a bonus paid after departure, UK property income, a pension, share income or a continuing Self Assessment liability, the apparent repayment may not be the final amount due after all income is considered.<\/p>\n Do not use P85 as a way to obtain an early refund while concealing an income stream that must be disclosed. The better approach is to identify every UK income source on the departure date, separate employment income from other income, and make the form or return tell the same factual story. HMRC\u2019s own internal Self Assessment guidance on emigration and P85<\/a> recognises that a continuing UK income source can affect whether P85 is the appropriate route. An internal manual is not a substitute for the taxpayer\u2019s facts, but it highlights the precise risk: a form designed for a departing employee cannot carry the entire tax file of a person who remains a landlord, investor or pension recipient.<\/p>\n The position is also different where the person leaves the UK but continues to work for a UK company from France. The employer, work location, PAYE treatment, social-security position and treaty allocation must be analysed separately. P85 may tell HMRC about the move, but it does not authorise the employer to ignore French payroll or employment-tax rules. Conversely, a French tax obligation does not automatically prove that the UK PAYE deduction was wrong for the period before the move.<\/p>\n The date of departure must be recorded precisely. Use the last day of ordinary UK residence, the date the home was given up or made available, the date employment ended, the date work started in France, the date of arrival and the dates of any return visits. These dates may not all be identical. A person can end employment on 31 August, leave the UK on 10 September, begin French work on 15 September and retain a UK home for a later period. P85 asks for practical facts, while the UK Statutory Residence Test and the treaty use their own legal tests. A single date typed into the form cannot safely replace the chronology.<\/p>\n There are other UK repayment procedures. A person who is already a non-resident and has UK income may need Form R43 for personal allowances or repayment, unless Self Assessment applies. A person with a final Self Assessment liability must use the return and amendment procedure. An employer payroll correction may be required for an incorrect code. The existence of P85 does not make those alternatives disappear. Compare the form\u2019s stated purpose with the income actually received.<\/p>\n The repayment itself may arrive through a UK bank account, a nominee or a payable order. HMRC\u2019s P85 guidance warns that a cheque is sent only to a UK address and that converting or transferring the repayment abroad can create bank charges. Keep the UK account open if it is being used to receive the refund, but remember that an account remaining open is a separate French foreign-account question. The account is a payment channel, not proof of tax residence.<\/p>\n \u201cSplit year\u201d is a UK tax concept with a technical meaning. It can divide a UK tax year into a UK-resident part and an overseas part when a statutory case and its conditions are satisfied. It is not an automatic consequence of holding a French residence permit, signing a French lease or spending fewer than 183 days in the UK. The UK guidance on tax when leaving the UK to live abroad<\/a> explains that a person may become non-resident the day after departure depending on the circumstances and how split-year treatment applies. The relevant case, available home, work abroad and later UK visits must be tested.<\/p>\n The UK tax year also matters. The 2025\/26 UK tax year runs from 6 April 2025 to 5 April 2026. A French tax return normally concerns a calendar year. A person leaving the UK in September 2025 may have UK PAYE income before departure, French employment income after arrival, and other income received across both periods. P85 may deal with the payroll repayment, but it does not automatically create the complete UK or French calendar-year record.<\/p>\n The French analysis starts with the domestic concept of domicile fiscal, meaning French tax home. Article 4 A of the French General Tax Code<\/a> states: \u00ab Les personnes qui ont leur domicile fiscal en France sont passibles de l’imp\u00f4t sur le revenu en raison de l’ensemble de leurs revenus. \u00bb A person who becomes domiciled in France can therefore have a French filing obligation for foreign income, including UK employment income received during the relevant French-resident period, subject to the applicable treaty.<\/p>\n Article 4 B of the General Tax Code<\/a> identifies several domestic connecting factors: the household or main place of stay, professional activity and the centre of economic interests. The law does not reduce the analysis to a day count. A British person may have fewer than 183 days in France and still have a French household or main economic activity. Another person may have a French home but establish through the treaty that the United Kingdom is the treaty residence for the relevant period. The facts must be stated rather than selected to maximise a repayment.<\/p>\n The France\u2013UK treaty has a separate residence tie-breaker. Article 4 of the 2008 UK\u2013France Double Taxation Convention in force<\/a> asks, where both states treat an individual as resident, which state has the permanent home and closer personal and economic relations, then examines habitual abode and nationality. The official text describes the first two steps through a permanent home and the \u201ccentre of vital interests\u201d. P85 does not perform that comparison for you. It gives HMRC information about departure; the treaty conclusion must be supported by the evidence.<\/p>\n The Conseil d\u2019\u00c9tat\u2019s decision of 11 December 2009, no. 300733, shows why evidence matters. The case concerned the former treaty, so it is not a mechanical answer under the 2008 convention. In Conseil d\u2019\u00c9tat, 11 December 2009, no. 300733<\/a>, the court reviewed bank information, property, professional activity, income and \u00ab l’existence de s\u00e9jours d’une dur\u00e9e plus importante en France qu’en Grande-Bretagne \u00bb. The useful point for a P85 file is the method: residence was assessed through a group of objective facts, not through a single declaration or passport.<\/p>\n The employment article must then be read. Article 15 of the France\u2013UK convention deals with income from employment and generally requires an analysis of where employment is exercised, while its exceptions and the employer-day-count conditions can affect the result. Do not assume that all salary before the move is taxable only in the UK or that all salary after the move is taxable only in France. Identify the physical workdays, the employer, the economic cost of the employment, the available home, the treaty residence and the period to which each payment relates.<\/p>\n The treaty and the domestic rules can produce a French declaration even when P85 produces a UK refund. The French return may require a Form 2047, meaning the foreign-income annex, and a Form 2042, meaning the main income return. The official French guidance on foreign-source income<\/a> explains that a foreign income item must be tested against the convention: it may be taxable in France, exempt with an effective-rate effect, or accompanied by a treaty credit. For the wider first-return and residence chronology, see our guide to the first French tax return after moving from the UK<\/a>. The answer depends on the income category and the treaty article, not on the fact that HMRC refunded PAYE.<\/p>\n The French administration\u2019s current Form 2047 page<\/a> says that a person domiciled in France who has received income outside metropolitan France and the overseas departments must submit the foreign-income declaration with the overall return. A British employee who moved to France should therefore ask three distinct questions: was the income received during the French-resident period, which treaty article governs it, and which current Form 2047\/2042 line records it? The repayment from HMRC answers none of these questions by itself.<\/p>\n Article 15 may leave a particular employment item taxable in the UK or in France, depending on the facts and treaty conditions. If the income is taxable in the UK while the person is resident in France, Article 24 can govern the relief in France. The treaty says that income taxable only, or taxable in, the United Kingdom can be taken into account in the French calculation under the stated conditions. If the income is taxable in France, the French return may need to show the gross amount and apply the relevant foreign-tax relief. The current form and notice must be followed for the year filed.<\/p>\n The Conseil d\u2019\u00c9tat\u2019s decision of 12 February 2020, no. 435907, is a useful authority on the Article 24 evidence condition, although it did not concern a P85 application. In Conseil d\u2019\u00c9tat, 12 February 2020, no. 435907<\/a>, the court said that the income had to be included in the UK tax base, using the phrase \u00ab les revenus en cause doivent \u00eatre compris dans la base de \u201cl’imp\u00f4t du Royaume-Uni\u201d \u00bb. It also held that actual UK tax payment was not necessarily required in the circumstances considered. For a departing employee, the practical consequence is to retain the UK filing or PAYE evidence showing how the income entered the UK tax system; a repayment does not prove that the income was outside the UK tax base.<\/p>\n The French rules for the annual declaration are also relevant. Article 170 of the General Tax Code<\/a> requires the taxpayer to provide the information needed to assess income. If the foreign income is omitted because HMRC issued a repayment, the French file can still be incomplete. If the income is reported twice because the taxpayer copies both the P85 repayment and the employment amount into different lines, the file can also be wrong. The correct record is the income for the relevant period, not the repayment as a substitute for income.<\/p>\n What evidence proves the move, the repayment and the treaty position?<\/strong><\/p>\n Create one evidence file before submitting P85. It should be capable of answering the same questions for HMRC and the French tax office without forcing either administration to guess what the other country has done. The file should contain the identity and National Insurance details, the last UK address, the French address, the departure date, the employment end date, the first French work date, the household location and a calendar of UK visits.<\/p>\n For the PAYE calculation, retain the P45, final payslips, the tax code notices, year-to-date gross pay, Income Tax and National Insurance deductions, taxable benefits, share awards, bonuses, termination payments and any P11D or employer statement. If the employer paid salary after the move, explain the payment period and the work performed. A payment date alone does not prove where the underlying employment was exercised.<\/p>\n For residence, retain the French lease or completion evidence, utility records, school or family documents, insurance, transport records, employment contract, French registration correspondence, bank administration records, travel history and proof of the UK home being sold, surrendered, let or retained. A French residence permit is useful immigration evidence, but it does not replace tax-residence analysis. A UK property left available to the family may matter under the treaty even if the person says that the French address is now the main home.<\/p>\n For a treaty analysis, prepare a short chronology with columns for date, country, home available, work performed, family location and supporting document. Mark the dates that are relevant to the UK tax year and the French calendar year. If both countries could claim domestic residence, apply Article 4 of the treaty in order and explain the conclusion. Do not simply write \u201cI moved on 1 September, therefore France is the only country\u201d. The treaty may allocate residence from a different date or require a more nuanced income-by-income analysis.<\/p>\n The first French return may require more than the salary line. Use the current Form 2047 when foreign income must be disclosed, and transfer the amount to Form 2042 or the relevant complementary form according to the current notice. The French tax authority\u2019s explanation of foreign income<\/a> identifies the principal return and the foreign-income annex, and explains that foreign employment income, pensions, property income and investment income can follow different sections. Do not copy the line used for a UK pension or UK rent into a salary field merely because the money came from the same bank.<\/p>\n Use the correct French concept when speaking with the administration. A d\u00e9claration rectificative is a corrective return. A r\u00e9clamation is a formal claim challenging an assessment. A pr\u00e9l\u00e8vement \u00e0 la source is the French withholding mechanism during the year. An avis d\u2019imp\u00f4t is the tax notice issued after the return is processed. Explaining these terms in the file avoids a common mistake: asking HMRC for a repayment when the real dispute concerns a French notice, or asking the French administration to \u201crefund P85\u201d when P85 is a UK procedure.<\/p>\n The currency record also needs care. The UK PAYE figures and P45 are in pounds sterling. The French return is prepared in euros. Keep the original pounds, the euro amount reported in France and the conversion basis used for the relevant period. A refund paid later is not the same income as the salary from which PAYE was deducted. If the euro value of a UK repayment is separately relevant, record the receipt and the conversion rather than altering the original salary schedule.<\/p>\n If the repayment is paid to a UK bank account, review the French foreign-account rule separately. Article 1649 A of the General Tax Code<\/a> provides a reporting framework for certain accounts opened, held, used or closed abroad, subject to statutory conditions and exceptions. Form 3916 or 3916-bis may be relevant. An account kept open to receive HMRC money is not automatically reportable in every situation, but it should not be ignored. The account analysis is separate from the French declaration of employment income.<\/p>\n The taxpayer should also keep proof of any French social-security position. Tax residence and social-security affiliation are not always the same question. A British worker covered by a specific coordination document, a person entering the ordinary French system and a person temporarily assigned from the UK may not have the same treatment. The P85 repayment does not decide French social contributions, and the French tax return cannot be used as a substitute for the applicable social-security evidence.<\/p>\n Before filing, decide whether the online or postal P85 route applies. The current HMRC P85 page<\/a> says that a person who has not left the UK must print and post the claim, while a person who has left can use the online route where eligible. The form asks for practical information about a UK home, foreign work, salary still paid in the UK and expected UK visits. Answer each question for the relevant period, not from a general impression of the move.<\/p>\n The application should be supported by the documents that explain the PAYE balance. At a minimum, retain the P45 if available, the last payslip, the tax code, the employer\u2019s leaving date and the bank details for the repayment. Add the employment contract or employer letter where the work continued from France, the French contract where the person started new employment, and the travel and home chronology where the departure date is not obvious.<\/p>\n P85 is not a place to assert a treaty conclusion in a single sentence. If the form asks about residence or foreign work, provide the factual answer. The treaty analysis can then be stated in a separate explanatory note if the situation is dual-resident or the employment continued across the border. A short note should identify the relevant year, the date of the move, the workdays in each country, the home available in each country and the reason the person believes the UK PAYE repayment is due.<\/p>\n Do not describe a French tax payment as a UK PAYE payment. Do not deduct French tax from UK salary in the P85 figure unless HMRC\u2019s instructions expressly require a particular adjustment. The P45 and payroll records show the UK gross pay and deductions. The French return performs its own income and treaty calculation. The two documents should reconcile the period and amount, but they do not use the same boxes or definitions.<\/p>\n When HMRC issues the repayment, compare it with the source record. The comparison should show:<\/p>\n The repayment may be lower or higher than a simple \u201ctax paid divided by months worked\u201d estimate. PAYE is cumulative and can reflect an annual allowance, an earlier job, a code adjustment or a benefit. A person leaving in September may have used only part of an annual allowance, but that does not automatically produce a repayment because the relevant UK rules and later income must be considered. The P85 output is evidence of HMRC\u2019s calculation, not an invitation to replace the calculation with a rough percentage.<\/p>\n If you have a continuing UK income source, tell HMRC. A UK property, pension, interest, dividend, directorship fee or later employment can change the reporting route. A UK rental property is outside this article\u2019s detailed scope, but its existence can prevent a simple employee-only file. The same principle applies to a pension that begins after departure: it may need different treaty and reporting treatment from the salary included in P85.<\/p>\n A continuing UK employer also requires attention. If you remain employed by a UK company but physically work from France, the employer should examine payroll, employment tax, social security and any permanent-establishment or business-risk question. P85 may be relevant to the departure from the UK, but it does not decide whether the employer can keep deducting UK PAYE. The employee should not use P85 to force a payroll result that the employment facts do not support.<\/p>\n For a French tax resident, the refund should be recorded without distorting the French income return. The original employment income remains the relevant receipt. The later HMRC repayment is generally the reversal or correction of UK tax deducted, not a second salary. Keep the P85 decision and payment record in the French file in case the administration asks why the UK tax paid on the UK document is different from the final UK amount.<\/p>\n The treaty-credit evidence must be matched to the final UK position. In its decision no. 435907<\/a>, the Conseil d\u2019\u00c9tat explained that Article 24 looks to whether the income is within the UK tax base and not only to whether cash tax was ultimately collected. A P85 repayment may therefore coexist with a treaty declaration or evidence that UK tax-base conditions were satisfied. The exact French credit depends on the income category, the treaty article and the French form year.<\/p>\n If the P85 calculation is wrong, ask HMRC for a written explanation and identify the exact payroll item or residence fact in dispute. If the error comes from the employer\u2019s payroll record, ask the employer to correct the record as well. If the person should have filed Self Assessment, use the return or amendment route rather than insisting that P85 must remain open. Keep all HMRC references and correspondence, including an online confirmation number or proof of posting.<\/p>\n The UK repayment may be paid to a nominee. The nominee arrangement does not transfer the tax liability or make the nominee the owner of the income. Keep the nominee instruction, payment evidence and communication. If a refund is paid into a joint account, identify the beneficial recipient and avoid treating the whole bank credit as joint income in France without checking the facts.<\/p>\n A P85 refusal has to be read for its reason. HMRC may say that the person is required to file Self Assessment, that the claim is incomplete, that the person has not left, that a continuing income source requires another route, or that the PAYE record does not support a repayment. Each reason calls for a different response. Sending the same P85 again without dealing with the stated defect can delay the correct filing route.<\/p>\n If Self Assessment is required, complete the residence section and all relevant income schedules for the departure year. The UK return may include split-year information where the statutory conditions are met. Keep the French residence evidence and the treaty analysis consistent with the UK return. A P85 refusal because of Self Assessment is not a finding that the person remained UK resident for every purpose; it can be only a procedural direction to use the fuller return.<\/p>\n If HMRC has the departure date or pay wrong, send the employer\u2019s correction, P45, payslips and a dated chronology. If the issue is the tax code, identify the code used, the date of change and the income or allowance that HMRC says was missing. If the repayment was calculated on the assumption that no further income existed, disclose the later income and ask how it should be reported. Transparency is safer than accepting a repayment that the final computation will later claw back.<\/p>\n The French file must be corrected separately. A P85 decision does not amend Form 2047 or Form 2042. If foreign employment income was omitted, duplicate, placed in the wrong section or given the wrong treaty treatment, contact the French tax office through the secure messaging service<\/a> and submit a clear correction. The message should identify the tax year, the date of French residence, the employment period, the amount, the form line, the treaty article and the supporting documents.<\/p>\n If a French avis d\u2019imp\u00f4t has already been issued, consider a r\u00e9clamation, meaning a formal claim against the assessment. The official impots.gouv.fr page on contesting an assessment<\/a> identifies the channels for making the request. A general message asking the tax office to \u201clook again\u201d may not preserve every procedural right. Mark the submission as a claim where appropriate, state the precise relief requested and keep proof of receipt.<\/p>\n The time limit must be checked immediately. Article R*196-1 of the Book of Tax Procedures<\/a> generally contains the framework for claims concerning direct taxes, including a rule commonly expressed by reference to 31 December of the second year following the relevant year, payment or event, depending on the tax and the facts. The notice, tax type, correction mechanism and any special provision can alter the calculation. Do not rely on a generic internet deadline without checking the assessment and the current text.<\/p>\n Payment and challenge are separate. A French claim does not automatically suspend collection. If the bill is disputed and the statutory conditions are met, request a sursis de paiement, meaning a stay of payment, through the appropriate route. The official tax-claim guidance<\/a> explains that payment is not automatically suspended and that the taxpayer may need to make a specific request. State the disputed amount, the grounds and the information or security requested by the administration.<\/p>\n Interest and penalties should be calculated rather than ignored. Article 1727 of the General Tax Code<\/a> provides the statutory framework for late-payment interest. Article 1728<\/a> sets out increases connected with late or missing declarations, including the ordinary ten per cent situation and higher rates where its conditions are met. A person who corrects an honest timing or classification error should explain the facts and request the treatment supported by law; a cross-border situation should not be described as deliberate concealment without evidence.<\/p>\n Where the problem concerns a missing document or foreign-account form, Article 1729 B<\/a> may be relevant to fixed penalties and omissions. Article 1736<\/a> contains provisions dealing with certain failures relating to foreign accounts. These articles do not mean that every P85 repayment triggers a French penalty. They show why the taxpayer should review the French income declaration, foreign-account reporting and the evidence of correction together.<\/p>\n The French tax office may question the treaty position rather than the amount. In that case, answer the legal question directly. If France says the taxpayer was French resident, provide the Article 4 A\/4 B facts and the treaty tie-breaker analysis. If the office says the UK income was not within the UK tax base, provide the P45, payroll record, P85 result, UK return if applicable and HMRC correspondence. If the office says the tax credit is too high, identify Article 24, the income category, the French form and the calculation of the credit. If the office says the income belongs to another year, show the UK and French calendars side by side.<\/p>\n Do not confuse P85 with a request for a French residence certificate. A certificate issued by the French administration can support a treaty claim, but it does not rewrite the date of departure or determine the UK PAYE calculation. Similarly, an HMRC repayment letter can support the UK part of the file, but it does not establish that France must refund the corresponding French tax. Each authority needs the document that answers its own legal question.<\/p>\n If the French administration rejects the claim, read whether it rejected residence, source, income category, amount, treaty relief, social contributions or evidence. A response that mentions \u201cforeign income\u201d without addressing the treaty article may require a focused request for reasons. A refusal based on a missing form may be corrected administratively; a refusal based on treaty residence or employment location may need a formal legal submission. Keep the initial return, the assessment, the claim, the response, the P85 documents and the amended calculation in one indexed file.<\/p>\n If the prior claim is rejected or remains unanswered, the administrative-court route may be available. The official impots.gouv.fr page on bringing a tax case before the administrative court<\/a> explains the principal procedure and time limits. The court file should prove that the administrative claim was made, identify the decision or silence being challenged and present the treaty calculation in a way that can be checked. A late discovery of the P85 refusal does not extend a French litigation deadline automatically.<\/p>\n The final review should be a reconciliation, not a collection of disconnected forms. The UK side should show departure, PAYE, P85, any Self Assessment, remaining UK income and refund. The French side should show the residence period, employment income, Form 2047, Form 2042, the treaty article, any credit or effective-rate treatment, foreign-account reporting and the issued notice. Every difference should have a one-line explanation. If the figures differ because the UK tax year and French calendar year differ, show the mapping. If a refund changes the tax paid but not the original income, say so. If a payment was returned or paid to a nominee, retain the bank evidence.<\/p>\n This approach also protects against a common future dispute. A British person may receive a PAYE refund months after moving, then receive a French request for the foreign income declaration. The correct response is not to report the refund as a new French salary or to say that \u201cHMRC has already dealt with it\u201d. Report the original income under the French rules for the relevant period, explain the UK withholding and later refund, and preserve the final UK evidence. That is the only way to show whether France should tax the income, apply a treaty credit, use the effective-rate method or make no additional charge.<\/p>\n Form P85 is a useful UK departure and repayment procedure, but it is not a residence ruling and it is not a substitute for Self Assessment, the France\u2013UK treaty or the French annual return. A British person moving to France should fix the dates first, decide whether P85 or Self Assessment is the correct UK route, preserve the P45 and PAYE evidence, and record any continuing UK income. The UK tax year and French calendar year must then be reconciled. If French tax residence begins during the year, the relevant foreign income may need to be shown on Form 2047 and Form 2042, even when HMRC refunds UK PAYE. If P85 is refused, respond to the precise procedural reason. If France issues a wrong assessment, make a timely formal claim, request payment suspension separately where necessary, and support the treaty position with the residence chronology, income calculation and proof of UK tax-base treatment. A repayment is not the end of the file; it is one event in a two-country tax record.<\/p>\n A telephone consultation can be arranged within 48 hours with a lawyer from the firm.<\/p>\n We can review your P85 or Self Assessment route, the France\u2013UK residence position, the French Form 2047 and the evidence needed to correct a tax assessment.<\/p>\n\n
B. How do split-year treatment and French treaty residence affect the result?<\/h3>\n
II. How do you secure the UK refund and make the French declaration consistent?<\/h2>\n
A. What should you send to HMRC, and how do you reconcile the refund?<\/h3>\n
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B. What can you do if P85 is refused or the French tax assessment is wrong?<\/h3>\n
Conclusion<\/h2>\n
Need a quick opinion on your case<\/h2>\n