{"id":2123374,"date":"2026-09-17T13:10:42","date_gmt":"2026-09-17T11:10:42","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/17\/british-newcomer-france-first-tax-return-2042-2047-challenge-brexit\/"},"modified":"2026-09-17T13:10:42","modified_gmt":"2026-09-17T11:10:42","slug":"british-newcomer-france-first-tax-return-2042-2047-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/17\/british-newcomer-france-first-tax-return-2042-2047-challenge-brexit\/","title":{"rendered":"British Newcomer in France After Brexit: First Tax Return, Forms 2042 and 2047, Missing Num\u00e9ro Fiscal and How to Challenge the First Bill"},"content":{"rendered":"

You have left Britain, the boxes are in a French hallway, and then the tax year turns. There is no Unique Taxpayer Reference on the mat, and often no num\u00e9ro fiscal<\/em> (the thirteen-digit French tax identification number) either. What arrives, if anything arrives, is a letter you cannot log into, or an avis d’imp\u00f4t<\/em> (income-tax assessment notice) that looks as if France has taxed a whole British year. Whether you are resident \u2014 foyer<\/em> (the home where the household actually lives), work and the centre of your money \u2014 is set out in our guide to French tax residence after Brexit<\/a>. This article is the next crisis: how a British arrival files the first French income-tax return, which forms go with it, and how to challenge the first bill.<\/p>\n

French law splits the year of arrival. Article 166 of the code g\u00e9n\u00e9ral des imp\u00f4ts<\/a> (CGI, the French tax code) says that income whose taxation is triggered by establishing domicile in France \u201cne sont compt\u00e9s que du jour de cet \u00e9tablissement\u201d. Before that day France taxes you, if at all, as a non-resident on French-source income. After that day it taxes worldwide income. The first d\u00e9claration d’ensemble des revenus<\/em> (the annual income-tax return, form 2042) is how that split is declared, with form 2047 for foreign income and form 3916 for UK accounts. Missing it is not clerical. Article 1728 of the CGI<\/a> adds 10 per cent, then 40 per cent after a mise en demeure<\/em> (formal notice to file). Undeclared British accounts carry a separate fine. A British newcomer often has neither a login nor a pre-filled form.<\/p>\n

I. How do I file my first French tax return after moving from the UK?<\/h2>\n

A. When do I get a num\u00e9ro fiscal and which form do I file in the year I arrive?<\/h3>\n

Residence is the gateway. Article 4 A of the CGI<\/a> states: \u201cLes personnes qui ont en France leur domicile fiscal sont passibles de l’imp\u00f4t sur le revenu en raison de l’ensemble de leurs revenus. Celles dont le domicile fiscal est situ\u00e9 hors de France sont passibles de cet imp\u00f4t en raison de leurs seuls revenus de source fran\u00e7aise.\u201d Article 4 B<\/a> then treats you as having a French tax domicile if you have in France your foyer<\/em> or the place of your principal stay, a principal professional activity, or the centre of your economic interests. The same article adds that a person who meets one of those tests \u201cne peuvent toutefois pas \u00eatre consid\u00e9r\u00e9es comme ayant leur domicile fiscal en France lorsque, par application des conventions internationales relatives aux doubles impositions, elles ne sont pas regard\u00e9es comme r\u00e9sidentes de France.\u201d If both France and HMRC claim you, the 19 June 2008 France-United Kingdom convention, published by decree no. 2010-20 of 7 January 2010, is the tie-breaker. It is not the first return itself. The return assumes a position on residence and then declares the income that follows from it.<\/p>\n

The Cour administrative d’appel de Paris (Paris administrative court of appeal) has restated the order of analysis. In CAA Paris, 5th chamber, 20 October 2023, no. 22PA00816<\/a>, the court held: \u201cSi une convention bilat\u00e9rale conclue en vue d’\u00e9viter les doubles impositions peut, en vertu de l’article 55 de la Constitution, conduire \u00e0 \u00e9carter, sur tel ou tel point, la loi fiscale nationale, elle ne peut pas, par elle-m\u00eame, directement servir de base l\u00e9gale \u00e0 une d\u00e9cision relative \u00e0 l’imposition.\u201d French law first; the treaty second. On the foyer<\/em> the same judgment said that, for a single taxpayer without dependants, \u201cle foyer d’un contribuable c\u00e9libataire, sans charge de famille, s’entend du lieu o\u00f9 il habite normalement et a le centre de sa vie personnelle, sans qu’il soit tenu compte des s\u00e9jours effectu\u00e9s temporairement ailleurs en raison des n\u00e9cessit\u00e9s de la profession ou de circonstances exceptionnelles.\u201d Days spent in Britain on a spreadsheet do not, by themselves, move a Paris flat that is still the place you normally live. That is why a first return filed as a non-resident, while the family is already in France, is a gift to the office later.<\/p>\n

Once domicile is established, the arrival year is not taxed as if you had lived in France since 1 January. Article 166 is short and it is still in force: \u201cLorsqu’un contribuable pr\u00e9c\u00e9demment domicili\u00e9 \u00e0 l’\u00e9tranger transf\u00e8re son domicile en France, les revenus dont l’imposition est entra\u00een\u00e9e par l’\u00e9tablissement du domicile en France ne sont compt\u00e9s que du jour de cet \u00e9tablissement.\u201d The official commentary, BOI-IR-DOMIC-20<\/a> of 25 June 2014, repeats the same idea in administrative language: \u201cle contribuable qui \u00e9tablit son domicile en France n’est taxable \u00e0 raison de tous ses revenus, fran\u00e7ais ou non, que depuis la date d’acquisition de son domicile.\u201d If you were not already taxable in France, paragraph 10 of that commentary is the rule for most British movers: \u201cLe contribuable est alors imposable d’apr\u00e8s l’ensemble des revenus, de source fran\u00e7aise ou non, qu’il a r\u00e9alis\u00e9s ou dont il a eu la disposition depuis la date de son arriv\u00e9e en France.\u201d If you already had French-source income \u2014 a let flat, a French pension, a French salary \u2014 paragraph 20 adds that income to the worldwide slice that starts on the transfer date. One assessment is issued for the calendar year. It is a single bill covering two legal periods, not two separate years.<\/p>\n

The filing duty sits in article 170 of the CGI<\/a>: \u201cEn vue de l’\u00e9tablissement de l’imp\u00f4t sur le revenu, toute personne imposable audit imp\u00f4t est tenue de souscrire et de faire parvenir \u00e0 l’administration une d\u00e9claration d\u00e9taill\u00e9e de ses revenus et b\u00e9n\u00e9fices, de ses charges de famille et des autres \u00e9l\u00e9ments n\u00e9cessaires au calcul de l’imp\u00f4t sur le revenu.\u201d You file in year N+1 for calendar year N. If you moved in September 2025, the first return is the spring 2026 campaign for 2025 income. BOI-IR-DOMIC-20, paragraph 160, tells you where to send it: \u201cLes contribuables qui fixent leur domicile fiscal en cours d’ann\u00e9e en France doivent d\u00e9clarer leurs revenus de l’ann\u00e9e de transfert dans les conditions de droit commun.\u201d The return goes to the service des imp\u00f4ts des particuliers non-r\u00e9sidents<\/em> (the non-resident individuals’ tax office) if you had French-source income before you moved, and to \u201cdu centre des finances publiques de son nouveau domicile, dans le cas o\u00f9 le contribuable ne percevait pas de revenus de source fran\u00e7aise avant son installation en France.\u201d A British employee who arrives in Paris with no prior French income files with the local centre des finances publiques<\/em> of the new address. A British owner who was already declaring French rents as a non-resident stays with the non-resident service for that first resident year; that service then hands the file on.<\/p>\n

Identifiers are the first practical blockage. The direction g\u00e9n\u00e9rale des Finances publiques (DGFiP, the public-finances directorate) says, in its note \u201cJe viens ou je reviens en France\u201d, updated 17 December 2025: \u201cVous n’avez pas acc\u00e8s \u00e0 la d\u00e9claration en ligne et devez donc remplir une d\u00e9claration papier si vous d\u00e9clarez vos revenus et\/ou votre patrimoine en France pour la premi\u00e8re fois.\u201d That sentence matters. Service-Public fiche F358<\/a>, checked on 5 June 2026, says online filing is obligatory if the home has internet. The two statements are not a contradiction once you distinguish a first-time filer from a returning one. Without a num\u00e9ro fiscal<\/em> and an online access number you cannot create the \u201cespace Finances publiques\u201d. The first return is therefore usually a paper form 2042, downloaded from impots.gouv.fr, signed, and posted to the office that BOI-IR-DOMIC-20 designates. If the office has already written to you with a num\u00e9ro fiscal<\/em> and an access number, the first-time page on impots.gouv.fr, modified on 30 March 2026, tells you to create the online space and, for the revenu fiscal de r\u00e9f\u00e9rence<\/em> (reference tax income), to enter \u201c0\u201d. Do not invent a British Unique Taxpayer Reference in that box. Do not wait for a pre-filled return. There is nothing to pre-fill if France has never seen you.<\/p>\n

The content of the arrival-year return is a split, not a British \u201cwhole year then claim relief\u201d. The same DGFiP note says, for a person who had no French filing duty abroad: \u201cVous devrez indiquer la totalit\u00e9 des revenus que vous avez per\u00e7us depuis la date de votre retour jusqu’au 31 d\u00e9cembre N.\u201d Service-Public fiche F31443<\/a> on return from expatriation, checked on 15 April 2026, gives the mirror image for someone who already declared French-source income as a non-resident: French-source income from 1 January until the return date, then French and foreign income from the return date until 31 December. In that case the paper file is form 2042-NR for the non-resident slice and form 2042 for the resident slice. A British newcomer who never had French-source income does not need 2042-NR. A British newcomer who was already letting a French house does. The date of \u201c\u00e9tablissement du domicile\u201d is a fact: the day the foyer<\/em> moved, the day the family actually lives here, not the day the visa was stickered and not the day the notary handed over keys to a house that had been a holiday home for years.<\/p>\n

Pay-as-you-earn starts in the same year. Article 204 A of the CGI<\/a> provides that salaries, pensions, business profits and property income \u201cdonnent lieu, l’ann\u00e9e au cours de laquelle le contribuable en a la disposition ou de leur r\u00e9alisation, \u00e0 un pr\u00e9l\u00e8vement.\u201d That pr\u00e9l\u00e8vement \u00e0 la source<\/em> (withholding at source) is not the annual return. It is an advance. A new arrival with a French employer will see a default rate until the first return produces a personalised rate. F31443 warns that if you do not adjust the rate you may overpay, with repayment only after the following year’s assessment, or underpay and face a balance. The first 2042 is how the rate is later corrected. It is also how any UK pension paid without French withholding is brought into the French computation.<\/p>\n

B. What UK income, bank accounts and treaty credits go on forms 2042, 2047 and 3916?<\/h3>\n

Worldwide income, from the day domicile is established, means what it says. UK employment income paid after the move, UK rents, UK dividends, UK interest, and UK pensions that the treaty does not exclusively assign to Britain belong on the French return. Form 2042 is the summary. Form 2047 is the annex for income received abroad. Form 2044 is the annex for French property income if you let a French flat. None of those annexes is optional window-dressing. Article 170 requires a detailed declaration of the income and of the family charges needed to compute the tax. If you leave the UK pension off the 2042 because \u201cHMRC already taxed it\u201d, you have filed an incomplete return. The treaty credit is claimed on the French return; it is not a reason to omit the income.<\/p>\n

The method of relief is conventional, not a guess. Official commentary BOI-INT-DG-20-20-100<\/a> of 19 February 2020 states: \u201cS’agissant des conventions fiscales conclues par la France, pour les r\u00e9sidents, deux m\u00e9thodes d’\u00e9limination de la double imposition sont envisag\u00e9es : – m\u00e9thode 1 : l’octroi d’un cr\u00e9dit d’imp\u00f4t \u00e9gal au montant de l’imp\u00f4t pay\u00e9 dans l’autre \u00c9tat \u00e0 raison des revenus de source \u00e9trang\u00e8re dont le r\u00e9sident de France est le b\u00e9n\u00e9ficiaire.\u201d The other method is exemption with progression, a credit equal to the French tax corresponding to the foreign income. Which method applies to which UK income is a question of the 2008 convention article by article \u2014 employment, pensions, dividends, interest, capital gains \u2014 and of the protocol published with decree no. 2010-20. It is not a single \u201cforeign tax credit\u201d copied from a US 1040. UK dividends no longer carry the old imputed tax credit that existed under the 22 May 1968 convention. BOI-INT-CVB-GBR-10-30 records that residents of France \u201cne b\u00e9n\u00e9ficient plus en France d’un cr\u00e9dit d’imp\u00f4t \u00e9gal au cr\u00e9dit d’imp\u00f4t britannique et imputable sur l’imp\u00f4t fran\u00e7ais aff\u00e9rent \u00e0 ces dividendes\u201d for dividends paid from 18 December 2009. Declaring a ghost tax credit on a 2025 return is a way to draw a proposed correction.<\/p>\n

UK bank accounts, ISAs, NS&I products and most brokerage accounts are a separate duty. Article 1649 A of the CGI<\/a> provides: \u201cLes personnes physiques, les associations, les soci\u00e9t\u00e9s n’ayant pas la forme commerciale, domicili\u00e9es ou \u00e9tablies en France, sont tenues de d\u00e9clarer, en m\u00eame temps que leur d\u00e9claration de revenus ou de r\u00e9sultats, les r\u00e9f\u00e9rences des comptes ouverts, d\u00e9tenus, utilis\u00e9s ou clos \u00e0 l’\u00e9tranger.\u201d The form is 3916 or 3916-bis. An ISA is not invisible because it is tax-free in Britain. Residence in France makes the account a foreign account. The same article adds that sums transferred through undeclared accounts \u201cconstituent, sauf preuve contraire, des revenus imposables.\u201d That presumption is why a first return that lists the pension and forgets the Halifax current account is more dangerous than it looks. The detailed treatment of interest, ISAs and form 3916 is in our article on UK savings and bank accounts<\/a>. The first-year point is simpler: you declare the accounts for the year in which you became resident, including accounts opened, held, used or closed after the move, and you do not wait until the second French year \u201cwhen you have a login\u201d.<\/p>\n

UK rental income on a house you kept in Kent or Manchester is declared as foreign property income, not as if the UK return were enough. The treaty typically gives the United Kingdom the primary right to tax immovable property situated there, with France taxing its resident and giving credit. The mechanics sit on form 2047 and in the credit boxes of the 2042. They are not a reason to omit the rents. Our article on UK rental income of French residents<\/a> deals with the credit and the social charges. On the first return the recurring error is to declare the rents from 1 January even though article 166 counts only from the day domicile was established, or the opposite error: to declare nothing because the UK agent already sent a statement to HMRC.<\/p>\n

Family status goes on the same 2042. Married couples and partners bound by a French pacte civil de solidarit\u00e9<\/em> (PACS, the civil solidarity pact) generally file a joint household return. An unmarried British couple who have not entered a PACS file separately. Children in the French home affect the family quotient. A spouse who remained in Britain is not a detail for later: it is evidence on the foyer<\/em> itself, which is why the residence article and this filing article have to be read together. If the family home is still in Surrey, the first 2042 filed as a French resident is the wrong document. If the family home is now in Lyon, omitting the spouse and filing as a single person is a different kind of wrong document.<\/p>\n

Proof should be assembled before the envelope goes. The date of arrival can be shown by the lease or the notarial occupancy, school enrolment, utility contracts, the residence permit or Withdrawal Agreement card, and the day the UK address ceased to be the household address. Income is shown by UK P60s, pension payslips, bank statements and, where a credit is claimed, evidence of UK tax actually paid. BOI-INT-DG-20-20-100 is explicit that a credit equal to foreign tax paid presupposes tax \u201c\u00e9tabli conform\u00e9ment\u201d to the convention. A withholding that HMRC should have refunded is not a French credit. Keep the paper file. The first-year online space, if you later obtain one, will not contain the paper 2042 you posted unless the office has scanned it.<\/p>\n

II. What if the first avis d’imp\u00f4t is wrong or I missed the deadline?<\/h2>\n

A. How long do I have to challenge the first income-tax bill?<\/h3>\n

The first French bill is often the first time a British arrival realises that France has annualised a partial year, ignored a treaty article, or taxed UK interest that should have carried a credit. The remedy is not a complaint to HMRC and it is not a phone call that \u201cputs a note on the file\u201d. It is a r\u00e9clamation contentieuse<\/em> (a formal claim) under the livre des proc\u00e9dures fiscales (LPF, the tax-procedure code). Article L. 190 of the LPF<\/a> sends to the contentious jurisdiction claims that seek \u201csoit la r\u00e9paration d’erreurs commises dans l’assiette ou le calcul des impositions, soit le b\u00e9n\u00e9fice d’un droit r\u00e9sultant d’une disposition l\u00e9gislative ou r\u00e9glementaire.\u201d A wrong arrival date, a missing article 166 split, a missing treaty credit and a surcharge that should not have been applied are all in that list.<\/p>\n

Time is short and it is not the British four-year window. Article R*. 196-1 of the LPF<\/a>, in the version in force from 30 July 2026, provides: \u201cPour \u00eatre recevables, les r\u00e9clamations relatives aux imp\u00f4ts autres que les imp\u00f4ts directs locaux et les taxes annexes \u00e0 ces imp\u00f4ts, doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle, selon le cas : a) De la mise en recouvrement du r\u00f4le ou de la notification d’un avis de mise en recouvrement ; b) Du versement de l’imp\u00f4t contest\u00e9 lorsque cet imp\u00f4t n’a pas donn\u00e9 lieu \u00e0 l’\u00e9tablissement d’un r\u00f4le ou \u00e0 la notification d’un avis de mise en recouvrement ; c) De la r\u00e9alisation de l’\u00e9v\u00e9nement qui motive la r\u00e9clamation.\u201d For income tax the usual clock is 31 December of the second year after the year of mise en recouvrement<\/em> (the date the assessment is put into collection). An avis issued in July 2026 for 2025 income is, if collected in 2026, generally claimable until 31 December 2028. Waiting \u201cuntil we are settled\u201d is how that date is missed.<\/p>\n

The Cour administrative d’appel de Douai has applied that clock to a taxpayer who said he only saw the bill on his online account years later. In CAA Douai, 4th chamber, 19 December 2024, no. 23DA00997<\/a>, the court quoted article R. 196-1 and held: \u201cle d\u00e9lai de r\u00e9clamation court, en ce qui concerne l’imp\u00f4t sur le revenu, de la date de la mise en recouvrement. Toutefois, lorsqu’il est \u00e9tabli que le contribuable n’a pas re\u00e7u l’avis d’imposition du fait d’une erreur de l’administration, le point de d\u00e9part du d\u00e9lai de r\u00e9clamation ne court qu’\u00e0 compter de la date o\u00f9 il a connaissance de l’imp\u00f4t.\u201d The taxpayer had given a postal address on his 2017 return, had not told the office he had moved to Portugal, and discovered the 2018 bill on his online account in June 2021. The claim of 1 July 2021 was late. The court would not treat a later login as the starting point in the absence of an administrative error in sending the notice. A British newcomer who files a paper 2042 with a UK forwarding address, then moves inside France without telling the office, is in the same trap. Change of address is not a courtesy. It is what keeps article R*. 196-1 running from a notice you actually receive.<\/p>\n

If the claim is rejected, or not fully accepted, article L. 199 of the LPF<\/a> opens the administrative court: \u201cEn mati\u00e8re d’imp\u00f4ts directs et de taxes sur le chiffre d’affaires ou de taxes assimil\u00e9es, les d\u00e9cisions rendues par l’administration sur les r\u00e9clamations contentieuses et qui ne donnent pas enti\u00e8re satisfaction aux int\u00e9ress\u00e9s peuvent \u00eatre port\u00e9es devant le tribunal administratif.\u201d Income tax is an imp\u00f4t direct<\/em>. The tribunal administratif of the d\u00e9partement, in Paris the Tribunal administratif de Paris, is the court. You do not start in the judicial court. You do not start in the Conseil d’\u00c9tat. A claim that has never been put to the administration is not a court case. The two-month period for bringing the court action runs from notification of the decision on the claim, with a deemed rejection if the office stays silent for the statutory period. Diary both dates. Paying the bill does not stop the claim; collection continues unless a stay is sought and granted. A claim can ask for discharge of tax that article 166 did not allow, for a credit the convention requires, and for discharge of a surcharge that article 1728 did not allow.<\/p>\n

A dual claim by HMRC and the French office is not solved by filing the French return alone. The 2008 convention contains a mutual agreement procedure. BOI-INT-CVB-GBR-10-30 records that the request \u201cdoit \u00eatre pr\u00e9sent\u00e9e dans les trois ans qui suivent la premi\u00e8re notification de la mesure qui entra\u00eene une imposition non conforme aux stipulations de la convention ou, ce qui constitue une sp\u00e9cificit\u00e9 de cette nouvelle convention, dans les six ans qui suivent la fin de l\u2019ann\u00e9e fiscale ou de la p\u00e9riode d\u2019imposition au titre desquelles cette imposition est \u00e9tablie ou propos\u00e9e, selon le d\u00e9lai le plus favorable au contribuable.\u201d That procedure sits beside the French r\u00e9clamation, not in place of it. Missing the French claim while waiting for a competent-authority letter is how both clocks run out. The Paris court of appeal\u2019s reminder in no. 22PA00816 remains the method: French law first, then whether the convention displaces it. A first avis that taxed worldwide income from 1 January, although you only moved in October, is a French-law error under article 166 before it is a treaty error.<\/p>\n

Typical first-bill defects are repetitive. The office has no date of arrival and taxes the British year in full. The office has the date but has left UK interest without the credit. The office has treated a UK ISA as undeclared income under the article 1649 A presumption because form 3916 was blank. The office has used a default withholding rate and then assessed a balance as if the default were a penalty. Each defect is a different legal plea. A catch-all letter that says \u201cI am British, this is double tax\u201d will be rejected. The claim should identify the year, the date of the avis, the date domicile was established, the income that belongs before that date, the income that belongs after it, the convention article invoked, and the documents. Attach the paper 2042 as filed. If you never filed, say so: the litigation then moves to the surcharge and to a late return, which is the next sub-part, not to a credit you never asked for.<\/p>\n

B. Late-filing surcharges, undeclared UK accounts and a mise en demeure<\/h3>\n

The surcharge for a late or missing 2042 is in article 1728. In the version in force on 21 February 2026 it reads, so far as relevant: \u201cLe d\u00e9faut de production dans les d\u00e9lais prescrits d’une d\u00e9claration ou d’un acte comportant l’indication d’\u00e9l\u00e9ments \u00e0 retenir pour l’assiette ou la liquidation de l’imp\u00f4t entra\u00eene l’application, sur le montant des droits mis \u00e0 la charge du contribuable ou r\u00e9sultant de la d\u00e9claration ou de l’acte d\u00e9pos\u00e9 tardivement, d’une majoration de : a. 10 % en l’absence de mise en demeure ou en cas de d\u00e9p\u00f4t de la d\u00e9claration ou de l’acte dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai ; b. 40 % lorsque la d\u00e9claration ou l’acte n’a pas \u00e9t\u00e9 d\u00e9pos\u00e9 dans les trente jours suivant la r\u00e9ception d’une mise en demeure d’avoir \u00e0 le produire dans ce d\u00e9lai.\u201d There is also an 80 per cent rate for a concealed activity, which is not the ordinary case of a British pensioner who did not know the form existed. The 10 per cent applies if you file late without being chased, or if you file within thirty days of the warning. The 40 per cent applies if the warning expires unused.<\/p>\n

The Cour administrative d’appel de Marseille has construed that thirty-day period as a d\u00e9lai franc<\/em> (a clear period that does not include the starting day). In CAA Marseille, 3rd chamber, 13 July 2022, no. 20MA02135<\/a>, a couple received a mise en demeure on 16 September 2017. The minister wanted 40 per cent because they had not filed inside thirty days as the office counted them. The court held: \u201cIl r\u00e9sulte des dispositions pr\u00e9cit\u00e9es de l’article 1728 du code g\u00e9n\u00e9ral des imp\u00f4ts que le contribuable dispose d’un d\u00e9lai de trente jours, qui est un d\u00e9lai franc, pour d\u00e9poser sa d\u00e9claration \u00e0 la suite de la mise en demeure qui lui a \u00e9t\u00e9 adress\u00e9e par l’administration.\u201d The period ran from 17 September to 17 October. Proof of posting on 17 October, under article L. 286 of the LPF, saved them from 40 per cent. The minister\u2019s appeal was rejected. The lesson for a British arrival is not to play chicken with the envelope. It is to treat the mise en demeure as a clock that starts the next day, to keep the postmark, and to file even an incomplete 2042 rather than wait for a missing UK P60. A later correcting claim is cheaper than 40 per cent of the tax.<\/p>\n

Inaccuracies on a return that was filed on time are not article 1728. They are article 1729 of the CGI<\/a>: 40 per cent for a deliberate failure, 80 per cent for abuse of law or fraudulent conduct. A first-year omission of a UK pension, explained and repaired, is not automatically \u201cdeliberate\u201d. The office has to establish intent. Silence after a mise en demeure is what turns a 10 per cent case into a 40 per cent case. A British taxpayer who never received the warning because it went to the holiday home, while the family lives in Paris, should say so in the r\u00e9clamation and prove the living address. The Douai case shows that merely saying \u201cI only saw it online later\u201d is not enough if the office used the address you yourself declared.<\/p>\n

Undeclared UK accounts are fined even if the underlying interest is small. Article 1736 of the CGI<\/a>, IV, 2, provides: \u201cLes infractions aux dispositions du deuxi\u00e8me alin\u00e9a de l’article 1649 A et de l’article 1649 A bis sont passibles d’une amende de 1 500 \u20ac par compte ou avance non d\u00e9clar\u00e9.\u201d The amount rises to \u20ac10,000 per account where the account is in a State that has not concluded with France an administrative-assistance convention giving access to bank information. The United Kingdom exchanges information with France. The ordinary first-year risk is therefore \u20ac1,500 per forgotten account, not the \u20ac10,000 tariff. Four forgotten ISAs and a current account are \u20ac7,500 before any tax on the interest. The presumption in article 1649 A that transfers through undeclared accounts are taxable income is the larger threat. The r\u00e9clamation against that presumption is proof of the origin of the sums \u2014 savings accumulated while you were a UK resident, a house sale already taxed, a gift \u2014 not an argument that \u201cISAs are tax-free\u201d.<\/p>\n

A proposed correction, if the office opens an audit, arrives as a proposition de rectification<\/em> under article L. 57 of the LPF<\/a>: it \u201cdoit \u00eatre motiv\u00e9e de mani\u00e8re \u00e0 lui permettre de formuler ses observations ou de faire conna\u00eetre son acceptation.\u201d You have thirty days, extendable by thirty on a request sent before the deadline. The reply must meet the facts the office has used: the date of arrival, the UK income, the accounts. A general protest is treated as acceptance by silence. After the reply, or after silence, the assessment follows, and the r\u00e9clamation clock of article R*. 196-1 starts from collection. Do not confuse the thirty-day L. 57 window with the thirty-day article 1728 window or with the two-year r\u00e9clamation window. They are three different clocks on three different documents.<\/p>\n

What you should not do is invent a nil return, backdate the move to 1 January to \u201ckeep it simple\u201d, or leave the UK employed and claim to be a French non-resident while the children are in a French school. The Versailles court of appeal, in CAA Versailles, 1st chamber, 6 October 2020, no. 18VE03972<\/a>, recalled articles 4 A and 4 B in a departure case and applied article 167 of the CGI<\/a> to income up to the date of leaving France. Arrival is the mirror: article 166 from the date of coming. The administration can examine a personal tax position under article L. 12 of the LPF whether or not you still have a French domicile, if you have obligations in France. A first-year file that is internally consistent \u2014 date of move, income from that date, list of UK accounts, treaty credits that actually exist \u2014 is harder to reopen than a file that tries to be clever.<\/p>\n

If the first campaign is already closed and you have filed nothing, file now. Article 1728 taxes the delay; it does not create an exemption. A spontaneous late 2042, with 2047 and 3916, still has to be assessed, but it is the 10 per cent world rather than the 40 per cent world, provided no mise en demeure has expired. If a mise en demeure is already in the house, count the clear thirty days, post the forms, keep the proof, and then claim against any tax that article 166 or the convention does not support. Paying a surcharge you do not owe, in order to \u201cclear the name\u201d, is how people finance a bill that a r\u00e9clamation would have reduced.<\/p>\n

Conclusion<\/h2>\n

The first French income-tax return after a move from Britain is not a translation of self-assessment and it is not the eighteen-year-old\u2019s first 2042 described on Service-Public. Article 4 A taxes worldwide income once article 4 B finds a French domicile, unless the 2008 convention assigns residence to the United Kingdom. Article 166 then cuts the arrival year at the day domicile was established. Article 170 requires a detailed return. DGFiP\u2019s own international pages say a first-time filer uses paper and declares from the date of arrival to 31 December. Form 2047 carries the UK income; form 3916 carries the UK accounts. Article 1649 A and article 1736 fine the forgotten account. Article 1728 fines the forgotten return, at 10 per cent and then at 40 per cent after a warning whose thirty days the Marseille court has treated as a clear period. Article R*. 196-1 gives until 31 December of the second year after collection to claim, unless the office itself mis-sent the avis. Article L. 199 then opens the administrative court. The cheaper file is the one that states the date of the move, lists the British income and the British accounts from that date, claims only the credits the convention actually gives, and diaries the claim period the day the first avis arrives.<\/p>\n

Need a quick opinion on your case<\/h2>\n

If you have just moved from the United Kingdom, cannot obtain a num\u00e9ro fiscal<\/em>, have received a first French income-tax bill that looks wrong, or have been given a mise en demeure to file, our firm offers a telephone consultation within 48 hours with a lawyer of the firm. Call +33 6 46 60 58 22<\/a> or write via our contact page<\/a>. The firm advises clients in Paris and \u00cele-de-France as well as British residents throughout France.<\/p>\n","protected":false},"excerpt":{"rendered":"

You have moved from the UK and France wants a first income-tax return. 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