{"id":2134966,"date":"2026-09-30T02:12:00","date_gmt":"2026-09-30T00:12:00","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/30\/british-france-resident-london-flat-let-rent-tax-declare-treaty-credit-challenge-brexit\/"},"modified":"2026-09-30T02:12:00","modified_gmt":"2026-09-30T00:12:00","slug":"british-france-resident-london-flat-let-rent-tax-declare-treaty-credit-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/30\/british-france-resident-london-flat-let-rent-tax-declare-treaty-credit-challenge-brexit\/","title":{"rendered":"British in France, Letting Your London Flat After Brexit: Where the Rent Is Taxed, How France Assesses It, and How to Challenge Double Tax"},"content":{"rendered":"

You moved to France after Brexit, you are now French tax resident, and you kept your London flat with tenants paying rent into your British current account every month. Two tax systems now look at that same rent and both want a share, and since 1 January 2021 you can no longer rely on European Union simplifications to smooth the overlap. The starting point is reassuring: the France\u2013United Kingdom double tax convention of 19 June 2008 still applies in full, Brexit did not suspend it, and it organises who taxes first and who relieves the resulting double burden. The practical detail is less comfortable. The United Kingdom keeps the first right to tax rent from English land, it normally collects that tax at source through your letting agent or your tenant, and France then taxes the same rent a second time as part of your worldwide income before granting a tax credit, known in French as a cr\u00e9dit d’imp\u00f4t<\/em>, that is capped at the amount of French tax attributable to the rent. Every year British residents of France therefore complete three linked tasks: keep the British position clean under the Non-resident Landlords Scheme, declare the gross rent, the deductible charges and the British bank account on the French returns, and check that the French credit genuinely wipes out the double charge. When the figures go wrong, the administration that finds the error first is increasingly the French one, fed with information received directly from the British tax authorities, and the resulting bill can exceed one hundred thousand euros on a single account, as a 2026 judgment of the Versailles court shows. This guide explains where each country taxes, how France computes the charge, which forms to file, and how to challenge an excessive assessment before the right court and within the right time limit.<\/p>\n

I. Where Your London Rent Is Taxed After Brexit<\/h2>\n

A. Can the United Kingdom Still Tax Your London Rent When You Live in France?<\/h3>\n

Yes. Moving your tax residence to France does not remove the United Kingdom’s right to tax rent produced by land situated in England. That priority is written into Article 6 of the 2008 France\u2013United Kingdom convention, whose first paragraph gives the country where the property stands the right to tax income from that property The official treaty page is published on GOV.UK, 2008 UK and France Double Taxation Convention in force<\/a>. The word “may” matters: it authorises the United Kingdom to tax, it does not oblige it, and it leaves France free to tax as well, with relief granted later through the mechanism described in section B. The third paragraph of the same article closes any argument about the form of use by extending that rule to income from direct use, letting or any other use of the property A long residential letting of your former London home therefore falls squarely inside Article 6, exactly like a furnished holiday letting or a commercial lease. The second paragraph adds that the meaning of “immovable property” follows the law of the country where the property stands, so English law characterises your flat, while the treaty allocates the taxing right.<\/p>\n

In practice the United Kingdom rarely waits for your Self Assessment return, the annual British tax return filed with HM Revenue and Customs, before collecting. Rents paid to a landlord who lives outside the United Kingdom fall under the Non-resident Landlords Scheme, usually shortened to NRLS. Under that scheme, letting agents of a non-resident landlord must deduct tax from the British rental income and pay it to HMRC, according to the official HMRC guidance on what the Non-resident Landlords Scheme is<\/a>. If you manage the flat yourself without an English letting agent, the duty can fall on your tenant instead, although the same guidance provides that a tenant paying \u00a3100 a week or less stays outside the scheme unless HMRC directs otherwise. Most British owners in France are therefore surprised twice: first when the monthly transfer from the agent arrives reduced, and second when they realise the deduction is only a payment on account, not the final British liability.<\/p>\n

You can escape the deduction at source, but only with written permission. The guidance states that once HMRC has confirmed in writing that the landlord is approved to receive the rent gross, letting agents and tenants stop deducting, and non-resident landlords may apply to HMRC for that approval while HMRC registers the landlord for Self Assessment where the British tax position is up to date. The application vehicle for an individual is form NRL1, the form for an individual non-resident landlord seeking to receive gross rent, as the GOV.UK page for form NRL1<\/a> explains. Approval is worth seeking as soon as you leave Britain, because it restores your cash flow during the year, yet it never removes the obligation to file a British return and declare the rent. British tax continues to apply to the net profit computed under British rules, with deductible expenses such as agent fees, repairs, insurance and mortgage interest relief where the rules allow, and the treaty credit on the French side only works if the British tax is real, final and evidenced.<\/p>\n

Keep every British document. HMRC deduction certificates from the agent, the NRL1 approval letter, the Self Assessment calculation and the proof of payment of any British balance are the four papers the French inspector will ask for when checking your credit claim. If you cannot evidence British tax that is effectively and definitively borne, the French credit mechanism described below shrinks or disappears, and you pay twice on the same pounds.<\/p>\n

B. How Does France Tax the Same Rent and Cap the Treaty Credit?<\/h3>\n

Once you are domiciled in France for tax purposes, France taxes your worldwide rental income, including rent from a flat situated in London. The entry point is Article 14 of the General Tax Code (code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a>, which provides, “sont compris dans la cat\u00e9gorie des revenus fonciers, lorsqu’ils ne sont pas inclus dans les b\u00e9n\u00e9fices d’une entreprise industrielle, commerciale ou artisanale, d’une exploitation agricole ou d’une profession non commerciale : 1\u00b0 Les revenus des propri\u00e9t\u00e9s b\u00e2ties, telles que maisons et usines”<\/em>. In plain English: rents from built properties, described in French as revenus fonciers<\/em>, form a standalone category of taxable income, and rents from your London flat belong to that category even though the building stands outside France. That worldwide logic is confirmed by Article 156 of the General Tax Code<\/a>, which opens with the rule that “L’imp\u00f4t sur le revenu est \u00e9tabli d’apr\u00e8s le montant total du revenu net annuel dont dispose chaque foyer fiscal”<\/em>, meaning income tax is assessed on the total annual net income available to each tax household, the foyer fiscal<\/em> being the French unit of joint taxation for spouses, civil partners and dependants. The rate scale itself is then applied under Article 197 of the General Tax Code<\/a>, whose first words, “En ce qui concerne les contribuables vis\u00e9s \u00e0 l’article 4 B”<\/em>, tie the calculation expressly to taxpayers covered by the French tax-residence definition. Three consequences follow for a British household settled in France. First, the London rent joins salaries, pensions and French-source income in a single worldwide total. Second, the progressive scale can push the rent into a higher bracket than the British flat-rate deduction suggested. Third, the treaty credit never exempts the rent; it only offsets part of the French bill.<\/p>\n

France then computes the taxable rental profit under its own rules, which do not copy the British computation. Article 29 of the General Tax Code<\/a> defines the starting figure: “Sous r\u00e9serve des dispositions des articles 33 ter et 33 quater , le revenu brut des immeubles ou parties d’immeubles donn\u00e9s en location, est constitu\u00e9 par le montant des recettes brutes per\u00e7ues par le propri\u00e9taire, augment\u00e9 du montant des d\u00e9penses incombant normalement \u00e0 ce dernier et mises par les conventions \u00e0 la charge des locataires.”<\/em> Gross revenue, or revenu brut<\/em>, therefore means the gross receipts collected by the owner, increased by owner charges passed to the tenant, while the same article adds that “Les subventions et indemnit\u00e9s destin\u00e9es \u00e0 financer des charges d\u00e9ductibles sont comprises dans le revenu brut.”<\/em> and that tenant service charges are ignored. From that gross figure, Article 28 of the General Tax Code<\/a> derives the net: “Le revenu net foncier est \u00e9gal \u00e0 la diff\u00e9rence entre le montant du revenu brut et le total des charges de la propri\u00e9t\u00e9.”<\/em> Net rental income, the revenu net foncier<\/em>, equals gross receipts minus total property charges, and deductible charges under the standard regime, known as the r\u00e9gime r\u00e9el<\/em>, include repairs, maintenance, management fees, insurance, property tax paid in Britain and loan interest within statutory limits. Convert every pound using the annual average exchange rate published by the tax administration, keep the conversion sheet, and never declare the net British profit figure as such: France wants the recomputation from gross receipts under French categories, and a mismatch between the British return and the French return is the most common trigger for an enquiry.<\/p>\n

Smaller lettings may use a simplified method. Article 32 of the General Tax Code<\/a> provides that “Par d\u00e9rogation aux dispositions de l’article 31, lorsque le montant du revenu brut annuel d\u00e9fini aux articles 29 et 30 n’exc\u00e8de pas 15 000 \u20ac, le revenu imposable correspondant est fix\u00e9 \u00e0 une somme \u00e9gale au montant de ce revenu brut diminu\u00e9 d’un abattement de 30 %.”<\/em> Where annual gross receipts, excluding tenant charges, stay at or below 15,000 euros, taxable income is set by derogation at gross receipts minus a 30 per cent flat allowance, called an abattement<\/em>. This micro-foncier regime suits a modest studio with few charges, because no detailed schedule is required, but it forbids deducting real expenses, so a flat with heavy repairs, high agent commission or large loan interest is usually better under the r\u00e9gime r\u00e9el<\/em>, which taxes the true net. The 15,000-euro threshold counts all your unfurnished lettings together, British and French combined, so a London flat at \u00a312,000 plus a French garage can tip you over the ceiling without warning. Work the comparison every year rather than electing once and forgetting: a roof replacement in London can make the detailed regime far cheaper for exactly one year, then the simplified method attractive again the next.<\/p>\n

The double charge is then relieved, but only within a ceiling, by the second paragraph of Article 24 of the treaty. It then sets out the French elimination method, and for rental income the operative rule caps the credit at the French tax attributable to the rent and requires the French resident to be liable to United Kingdom tax on that same income. Read that twice. France does not refund the British tax pound for pound. It computes the French tax attributable to the London rent, it verifies that you genuinely suffered British tax on the same income, and it grants the lower of the two as a credit against the French bill. If the British effective rate is lower than the French marginal rate, a French remainder stays payable, which surprises owners who assumed the treaty meant “pay in one country only”. The treaty then defines the measurement tools: the French tax attributable to the rent means, for progressively taxed income, the net income concerned multiplied by the effective rate given by the ratio of the tax actually payable on the total net income taxable under French law to that total, while the British side counts only United Kingdom tax effectively and definitively borne on the income under the treaty. Three practical lessons flow from those definitions. First, provisional British deductions by the agent do not count until the final British liability is settled and evidenced. Second, British losses or allowances that reduce the British bill to zero reduce the French credit symmetrically, leaving the full French charge. Third, the credit attaches to the same income in the same year on each side, so a timing mismatch between a British fiscal year ending on 5 April and the French calendar year must be reconciled with explicit notes in the return.<\/p>\n

Income tax is not the last layer. Persons domiciled in France are also liable to social levies on investment and property income, the pr\u00e9l\u00e8vements sociaux<\/em>, comprising principally the general social contribution (CSG) and the contribution for the repayment of the social debt (CRDS). Article L136-6 of the Social Security Code (code de la s\u00e9curit\u00e9 sociale)<\/a> states that “Les personnes physiques fiscalement domicili\u00e9es en France au sens de l’article 4 B du code g\u00e9n\u00e9ral des imp\u00f4ts sont assujetties \u00e0 une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l’\u00e9tablissement de l’imp\u00f4t sur le revenu”<\/em>, which means individuals fiscally domiciled in France are subject to a contribution on capital income assessed on the net amount used for income tax. London rental profit belongs to that base, and the treaty credit against income tax does not automatically cancel the social levies, whose relief follows different rules. Whether an exemption applies depends on your health-cover affiliation and on posted-worker or cross-border paperwork where relevant, so the social-levy line of the assessment deserves its own verification rather than an assumption that “the treaty dealt with everything”. Add the three layers together, French income tax minus capped credit plus social levies, and the true cost of keeping the London flat emerges; for higher-rate households it often exceeds the British charge alone, which is precisely why the declaration and challenge mechanics in Part II repay careful attention.<\/p>\n

II. Declaring the Rent and Challenging the French Bill<\/h2>\n

A. Which French Forms Declare London Rental Income and Your British Bank Account?<\/h3>\n

Three returns work as a set each spring, and omitting one can cost more than miscalculating another. The centrepiece is form 2047, “D\u00e9claration des revenus encaiss\u00e9s \u00e0 l’\u00e9tranger”<\/a>, the return for income received abroad published by the public finances directorate. London rents are entered in the land-and-property section of that form, with gross receipts, deductible charges and British tax available for credit shown on their dedicated lines, and the totals then flow into the main return, form 2042, and its rental supplement where the micro-foncier or detailed regime is selected. Report the full gross figure before British deduction at source: the NRLS deduction is a foreign tax credit matter, never a reduction of the declared receipts, and declaring only the net transfer received in France understates the base and invites rectification. Attach a one-page reconciliation whenever the British and French years diverge, showing the British computation to 5 April, the allocation to each French calendar year, the exchange rates used and the final British liability, because the inspector who can follow your arithmetic in five minutes rarely opens a formal enquiry.<\/p>\n

The second return concerns the money itself rather than the income. Any British current account that receives the rent, any savings account holding the deposit buffer and any account used to pay the mortgage must each be declared every year on form 3916, the return for accounts opened, held, used or closed abroad, available as formulaire 3916 on impots.gouv.fr<\/a>. The duty covers accounts that look dormant, joint accounts held with a spouse and accounts that only transited rental funds for a few days: use, not balance, triggers the obligation. For readers organising their first full French filing, the step-by-step treatment of forms 2042, 2047 and 3916 in the guide to a first French tax return after moving from the United Kingdom<\/a> sets out the same three-form logic applied to arrival-year income. Owners who also let furnished accommodation should keep the two activities strictly separate, because furnished lettings follow commercial-profit rules rather than revenus fonciers<\/em>; the interaction between British furnished holiday letting reform and French furnished-letting tax is examined in the analysis of the furnished holiday lettings abolition for British residents of France<\/a>, which complements this article’s focus on long residential lettings.<\/p>\n

The reason this paperwork can no longer be treated as optional is that Paris often knows the answer before you file. Under European and treaty exchange-of-information channels, HMRC transmits account and income data to the French administration, which then compares the foreign figures with your returns and opens targeted checks where the comparison fails. A judgment given on 7 May 2026 by the first civil chamber of the Versailles court, published under reference Tribunal judiciaire de Versailles, 7 May 2026, RG 23\/07001<\/a>, shows the sequence in action. The case opened “la suite d’informations re\u00e7ues des autorit\u00e9s fiscales du Royaume-Uni et de Malte sur l’existence de comptes ouverts dans ces Etats”<\/em>, following information received from the British and Maltese tax authorities about accounts said to be opened in those States. The verification brigade then sent “une demande d’information et de justifications sur des avoirs d\u00e9tenus ou utilis\u00e9s \u00e0 l’\u00e9tranger et non d\u00e9clar\u00e9s en application de l’article 23 C du livre des proc\u00e9dures fiscales”<\/em>, a request for information and proof about assets held or used abroad and not declared under the foreign-asset examination procedure, before issuing a rectification proposal under enforced taxation, the taxation d’office<\/em>, and maintaining the charge on a British HSBC account whose highest balance stood at 365,272.51 euros on 31 March 2014, half attributed to the claimant, namely 182,636 euros, taxed at 60 per cent. The resulting collection notice, the avis de mise en recouvrement<\/em>, claimed 109,582 euros in registration duties, the taxpayer’s administrative claim of 27 March 2023 was rejected on 28 August 2023, and the court “DEBOUTE Madame [B] [T] \u00e9pouse [Q] de l’int\u00e9gralit\u00e9 de ses demandes”<\/em>, dismissing Mrs Q of all her claims in full. The dispute concerned an undeclared account rather than rental income as such, and the claimant’s own pleadings invoked “l’article 1649 A du CGI”<\/em>, the very article imposing the foreign-account declaration duty, alongside arguments about dormancy and limitation periods that the court did not accept.<\/p>\n

Transpose that outcome onto a London letting and the message is direct. An undeclared HSBC, Barclays, Lloyds or Monzo account receiving \u00a31,200 a month is visible to both administrations, the Article 23 C procedure allows the French administration to demand proof of the origin and extent of foreign assets where declarations are missing, and enforced taxation reverses the burden so that the taxpayer must justify rather than the administration must prove. Dormancy arguments fail where interest or fees moved through the account, late regularisation after the enquiry starts does not erase the procedure, and the sums at stake scale brutally because registration-duty rates apply to the highest historic balance rather than to one year’s rent. File form 3916 for every British account from the first year of French residence, declare the rent on form 2047 even where the British NRLS deduction already took a slice, and keep ten years of statements, because the limitation period for undeclared foreign assets runs longer than the ordinary three-year period. Readers who arrived recently and have not yet regularised earlier years should treat the Versailles figures, 365,272.51 euros of balance producing 109,582 euros of duties on one-half share, as the realistic price of waiting to be found.<\/p>\n

B. How to Challenge Double Tax, Penalties and Refusals Before the Right Court?<\/h3>\n

Every challenge starts the same way: a written administrative claim, the r\u00e9clamation contentieuse<\/em>, sent to the tax office that issued the assessment, setting out the facts, the treaty articles and the computation you defend, with copies of the British NRL1 approval, the Self Assessment calculation, the proof of British payment and the exchange-rate sheet attached. File it as soon as the notice arrives, because interest accrues while you argue and because the claim preserves your right to go to court if the administration rejects it expressly or by silence. The Versailles file followed exactly that path, with a claim dated 27 March 2023, an express rejection on 28 August 2023 and proceedings issued on 27 October 2023, yet it also illustrates the decisive fork that many British litigants miss: the nature of the tax decides the court. Registration duties and wealth-related charges assessed through enforced-taxation procedures belong to the civil courts, which is why that HSBC account dispute went to the tribunal judiciaire<\/em>, the ordinary civil court, whereas a dispute about income tax on London rents, about the amount of the Article 24 credit or about social levies belongs after the claim to the tribunal administratif<\/em>, the administrative court of your French domicile, with appeal to the cour administrative d’appel<\/em> and, on points of law, to the Conseil d’\u00c9tat<\/em>.<\/p>\n

Filing in the wrong court wastes the time limit, and the time limit is short. Article R421-1 of the Administrative Justice Code (code de justice administrative)<\/a> provides that “La juridiction ne peut \u00eatre saisie que par voie de recours form\u00e9 contre une d\u00e9cision, et ce, dans les deux mois \u00e0 partir de la notification ou de la publication de la d\u00e9cision attaqu\u00e9e.”<\/em> In ordinary language: the court can only be seised by an action against a decision, within two months of notification or publication of the contested decision. The two-month clock runs from the rejection of your claim, it is interrupted by a well-founded claim for legal aid or by further exchanges only in narrow cases, and a late application is dismissed without any examination of the treaty merits, however strong. Docket the date on receipt of every letter, reply by registered post with acknowledgment of receipt, the lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception<\/em>, and keep the green card with the file. Where the assessment looks mechanically wrong, for example a credit computed on net British profit instead of French attributable tax, or British tax ignored because the Self Assessment balance was paid after 31 December, say so in one page with a corrected computation table: judges reward files that isolate a single verifiable error over files that relitigate the whole return. Where the dispute turns on treaty interpretation, such as whether a particular British receipt counts as tax effectively and definitively borne, ask the administration in the claim to refer the interpretative doubt through the mutual-agreement channel the treaty provides between the two competent authorities, and mention that request in the court application so the judge sees that domestic remedies were exhausted methodically.<\/p>\n

Penalties and interest deserve a separate paragraph in every claim because they are the easiest part of the bill to reduce. Late-declaration interest runs automatically, but discretionary penalties for deliberate failure fall away where you show good faith, first-year confusion after arrival, reliance on a British adviser unfamiliar with form 2047, or spontaneous regularisation before any enquiry. The Versailles claimant argued dormancy, limitation and origin of funds and lost on all fronts, which teaches the reverse lesson: bring bank statements proving the origin of the capital where you can, quantify the exact British tax per calendar year rather than asserting a global figure, and concede the points you cannot win so the court focuses on the points you can. For residents of Paris and the \u00cele-de-France, the competent administrative court is determined by domicile, with the Paris court hearing the capital’s cases and neighbouring courts hearing the suburban departments, and hearings on treaty-credit computations regularly turn on the quality of the translation of British documents, so file certified French translations of the HMRC calculation and the NRL1 approval rather than leaving the judge to interpret English tax vocabulary. If a collection notice has just arrived and the two-month period is already running, the file needs review within days rather than weeks: +33 6 46 60 58 22.<\/p>\n

Conclusion<\/h2>\n

Keeping a London flat while living in France after Brexit is lawful, common and manageable, provided the three layers of the system are respected in order. The United Kingdom taxes the rent first under Article 6 of the 2008 convention and normally collects at source through the Non-resident Landlords Scheme until form NRL1 approval restores gross payment. France taxes the same rent again as worldwide revenus fonciers<\/em>, computed from gross receipts under Articles 29 and 28 or under the 15,000-euro micro-foncier of Article 32, within the household taxation of Articles 156 and 197, and then relieves the overlap only up to the French tax attributable to the rent under Article 24, with social levies assessed alongside under Article L136-6. The yearly discipline is three returns, 2047 for the rent, 2042 for the total and 3916 for every British account, filed on the assumption that HMRC data already sits on the French inspector’s desk, as the Versailles judgment of 7 May 2026 demonstrates down to the account number and the euro. When the assessment overstates the charge, the path is a reasoned administrative claim followed, for income tax, by the administrative court within the two months of Article R421-1, with the file built around evidenced British tax and a corrected computation rather than general complaints about double taxation. Prepared that way, the London flat remains what it should be for a British household settled in France: a source of income taxed twice on paper but once in substance, with the treaty credit doing exactly the work it was written to do.<\/p>\n","protected":false},"excerpt":{"rendered":"

You live in France and let a London flat: the UK taxes the rent first under Article 6, France taxes it again worldwide and grants a capped Article 24 credit. 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