{"id":2146034,"date":"2026-10-12T13:00:24","date_gmt":"2026-10-12T11:00:24","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/10\/12\/british-pension-france-state-private-taxable-article-18-challenge-brexit\/"},"modified":"2026-10-12T13:01:14","modified_gmt":"2026-10-12T11:01:14","slug":"british-pension-france-state-private-taxable-article-18-challenge-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/10\/12\/british-pension-france-state-private-taxable-article-18-challenge-brexit\/","title":{"rendered":"Is My UK Pension Taxable in France? State and Private Pensions Under Article 18 and How to Challenge Double Tax After Brexit"},"content":{"rendered":"

You retired to France with a British State Pension and a former employer’s occupational pension, and both are still being taxed in the United Kingdom at source. Each spring the French d\u00e9claration des revenus<\/em> (income tax return) asks you to declare worldwide income, and you wonder whether France is really entitled to tax pensions earned over a working life in Britain \u2014 and, if it is, how to avoid paying twice on the same money. This is one of the most common and most expensive questions British residents put to French tax offices, and the answer depends on a single treaty text: the double tax convention signed in London on 19 June 2008 between France and the United Kingdom, published in France by Decree No 2010-20 of 7 January 2010<\/a>.<\/p>\n

Three ideas organise everything that follows. First, for most British pensioners living in France, it is France \u2014 not the United Kingdom \u2014 that holds the right to tax the pension: Article 18 of the convention reserves private pensions to the state of residence, with only government-service pensions escaping to Article 19. Second, France taxes the pension and then neutralises double taxation itself, through a tax credit equal to the French tax on that income; since a 2020 opinion of the Conseil d’Etat<\/em> (the supreme administrative court), that credit no longer depends on tax having been effectively paid in Britain. Third, the practical battle is procedural: telling HMRC you have left, obtaining exemption from British withholding, declaring correctly on forms 2047 and 2042, and, when the French assessment is wrong, filing a r\u00e9clamation<\/em> (formal tax complaint) within the statutory deadline. Every decisive statement below is anchored in the statute, treaty article or decision cited next to it, quoted word for word.<\/p>\n

I. France Taxes Your British Pension Because the Treaty Gives It That Right<\/h2>\n

A. Which British Pensions France Taxes \u2014 State, Occupational and Personal \u2014 and Which It Does Not<\/h3>\n

Start with the rule that decides nearly every case. Article 18 of the France-United Kingdom convention, headed “Pensions”, states the private-pension rule in one sentence: pensions and similar payments made to a resident of one contracting state in respect of past employment are taxable only in that state, subject only to the government-service exception of Article 19, paragraph 2. If you live in France, your British pensions are taxable only in France. The full treaty text is published in the Journal officiel annexed to Decree No 2010-20 of 7 January 2010<\/a>, and the same decree carries Articles 2, 4, 19 and 24 discussed below.<\/p>\n

In the French administration’s application, this covers the three pensions British retirees actually receive. The UK State Pension goes on the French return. An occupational pension from a private-sector employer \u2014 a company scheme, a defined-benefit or defined-contribution arrangement \u2014 goes on the French return. A personal pension such as a SIPP (self-invested personal pension) paid out as regular income goes on the French return. The French tax pages instruct residents to detail foreign income, expressly including pensions, in box 1 of annexe 2047<\/a>, whose first section is devoted to work-related income, including salaries and pensions. The British side points the same way: HMRC’s official guidance for pensioners who move abroad<\/a> requires them to notify HMRC of the move, and explains that where the country of residence has a double-taxation agreement with the United Kingdom, tax may not have to be paid twice, with the applicable tax treaty indicating where the tax is due. For a French resident, that treaty is Article 18, and it says France.<\/p>\n

The one major exception concerns pensions for past government service \u2014 what the treaty calls fonctions publiques<\/em> (public functions). Article 19, paragraph 2 provides that pensions paid by a contracting state, one of its local authorities or, for France, a public-law body, directly or from funds set up for the purpose, to an individual for past service to that state or body, are taxable only in that state. A pension paid by the British state for service to the British state \u2014 civil service, armed forces, police, fire service, local government \u2014 therefore remains taxable only in the United Kingdom, not in France. The treaty adds one qualification worth knowing: where the pensioner is a resident of the other state and holds that state’s nationality without also holding the nationality of the paying state, the pension is taxable only in the state of residence. A French national, resident in France, receiving a British government-service pension is thus taxed in France after all. Readers concerned by this boundary \u2014 veterans, former police officers, widows of servicemen \u2014 will find the detailed government-pension analysis in our companion article on British veterans and Article 19<\/a>, and readers facing a one-off payment rather than a monthly pension should read our article on the tax-free lump sum France still taxes<\/a>, because capital payments follow different rules from the recurring pension examined here.<\/p>\n

Borderline cases exist and they are decided by who pays, not by what the payment is called. A pension from a privatised utility, a university superannuation arrangement or an NHS body can raise a genuine question whether it falls under Article 18 (France taxes) or Article 19 (the United Kingdom taxes). The paying authority shown on the P60 or pension payslip, and the legal nature of the former employer, are the evidence that settles it. When the administration classifies the pension on the wrong side of that line, the assessment can be challenged on the treaty text itself \u2014 the procedure is set out in Part II below \u2014 but the starting point must always be the correct article, because Articles 18 and 19 give opposite answers.<\/p>\n

B. Residence Decides Everything: the Tie-Breaker and How France Computes the Bill<\/h3>\n

Article 18 gives the pension to the state of residence, so the second question is where you are resident. The treaty answers in Article 4. A person is a resident of the state whose law makes them liable to tax there by reason of domicile, residence or a similar criterion, and when both states claim the same person, the tie-breaker applies in strict order: the person is deemed resident only where they have a permanent home; with a permanent home in both states, only where their personal and economic relations are closest, the centre of vital interests. Only if that centre cannot be determined does habitual presence decide, then nationality, then mutual agreement between the authorities. The full order is reproduced in Article 4 of the published convention<\/a>.<\/p>\n

Two practical consequences follow. First, the “183 days” shorthand that circulates among expatriates is not the test: a Briton who keeps a permanent home in France, whose spouse, social life and daily administration are in France, is treaty-resident in France even with frequent trips back to see family in Kent or Yorkshire. Second, someone genuinely split between the two countries \u2014 a house in each, family and economic ties on both sides of the Channel \u2014 must work through the tie-breaker honestly, because the pension follows residence wherever it lands. Our detailed guide to dual residence and the tie-breaker<\/a> walks through that analysis step by step.<\/p>\n

Once France is the residence state, the pension is taxed like a French pension. Article 158, 5, a of the Code g\u00e9n\u00e9ral des imp\u00f4ts<\/em> (the French tax code) provides: “Les pensions et retraites font l’objet d’un abattement de 10 % qui ne peut exc\u00e9der 4 439 \u20ac.” Every pensioner receives a 10 per cent allowance on declared pensions, capped at 4,439 euros per tax household, with a minimum allowance of 454 euros per pensioner \u2014 the figures appear in Article 158 of the tax code<\/a> as amended, and the ceilings move each year with the income-tax scale. The same article places foreign pensions under ordinary domestic computation rules: “Les revenus provenant de traitements publics et priv\u00e9s, indemnit\u00e9s, \u00e9moluments, salaires et pensions ainsi que de rentes viag\u00e8res autres que celles mentionn\u00e9es au 6 sont d\u00e9termin\u00e9s conform\u00e9ment aux dispositions des articles 79 \u00e0 90” (Article 158 of the tax code<\/a>). The net amount then joins worldwide income taxed at the progressive scale, which is why a British pension can push a household into a higher marginal band even though the pension itself feels modest in sterling terms.<\/p>\n

France then eliminates the double taxation it has just created. Article 24, paragraph 3, letter a of the convention gives the French resident a tax credit against French tax which, for income falling under sub-paragraph (i) \u2014 the category covering pensions \u2014 equals the French tax attributable to that income, on condition that the resident is subject to United Kingdom tax on it. The credit therefore equals the French tax attributable to the pension \u2014 it wipes out the French tax on that income rather than refunding British tax. The administration’s guidance describes the same mechanism in everyday terms: where the same income has already been taxed in the country of origin, tax treaties in most cases provide a credit that reduces the French tax, with the practical instruction to declare the gross income on annexe 2047 and, where the credit equals the French tax, to carry the totals to the lines of form 2042 indicated in the notice \u2014 see how foreign income is taxed<\/a>.<\/p>\n

The decisive clarification came from the Conseil d’Etat in an opinion of 12 February 2020, No 435907, given on the France-United Kingdom convention itself. The court was asked whether the condition of being “soumis \u00e0 l’imp\u00f4t du Royaume-Uni” (subject to United Kingdom tax) required tax to have been effectively paid across the Channel. It answered no: “cette condition n’exige pas que les revenus en cause aient \u00e9t\u00e9 soumis \u00e0 une imposition effective.” It added that the condition “doit \u00eatre regard\u00e9e comme satisfaite s’il est \u00e9tabli par le r\u00e9sident de France qu’il a d\u00e9clar\u00e9 les revenus en cause au Royaume-Uni, parce que ces revenus \u00e9taient compris dans la base de l’un des imp\u00f4ts \u00e9num\u00e9r\u00e9s au a) du 1 de l’article 2 de la convention, alors m\u00eame qu’il n’aurait acquitt\u00e9 dans cet Etat aucun imp\u00f4t \u00e0 raison de ces revenus”. Read the full reasoning in Conseil d’Etat, avis No 435907 of 12 February 2020<\/a>. For pensioners this is liberating: a year in which personal allowances meant no British tax was actually paid does not destroy the French credit, provided the pension was within the scope of United Kingdom income tax and declared there. The same opinion closes another escape route the administration had tried: the opening words of paragraph 3, which disapply the other provisions of the Convention, do not authorise France to withhold the sub-paragraph (i) credit from French social contributions \u2014 “L’expression en cause ne saurait permettre \u00e0 la France, s’agissant des r\u00e9sidents de France personnes physiques, de ne pas appliquer le cr\u00e9dit d’imp\u00f4t pr\u00e9vu \u00e0 l’alin\u00e9a (i) du a) du paragraphe 3 de l’article 24 aux contributions sociales fran\u00e7aises, au motif qu’aucun imp\u00f4t sur le revenu ou sur un \u00e9l\u00e9ment du revenu de nature \u00e9quivalente n’existe au Royaume-Uni” (avis No 435907<\/a>). Keep the P60s, the self-assessment returns and the HMRC coding notices \u2014 they are the proof the opinion calls for.<\/p>\n

II. Paying Once, Not Twice: Exemption at Source, Correct Declaration and Challenge<\/h2>\n

A. Stop British Withholding, Declare in France and Watch the Social Charges<\/h3>\n

Knowing France holds the taxing right is only half the battle; the other half is stopping the United Kingdom from withholding tax it must ultimately surrender. Until HMRC is told otherwise, a pension payer continues to operate PAYE (pay as you earn) deduction as if the pensioner still lived in Leeds or Bristol. The official guidance is explicit \u2014 tell HMRC if you move abroad<\/a> \u2014 and the treaty machinery then takes over on the French side. The tax administration’s official commentary on the British convention explains that since the start of 2012, exemption from British withholding on private pensions of British source has followed a set procedure, with the pensioner filing a France-Individual claim form certified by the French tax office of the place of residence, which keeps a copy to secure taxation of the income shown in the claim and forwards the English copy to the British authorities \u2014 see BOFiP BOI-INT-CVB-GBR-10-30, paragraph 360 onwards<\/a>. Readers wanting the treaty framework behind that procedure can consult the BOFiP commentary on the France-United Kingdom convention<\/a>. In current practice the same result is often obtained through an NT (no tax) coding notice issued by HMRC once residence in France is established; either route ends the monthly deduction, and any British tax already withheld for the departure year is recovered through the United Kingdom system, not by deducting it from the French bill.<\/p>\n

On the French side, the declaration follows the same path every year. Detail the gross British pensions in box 1 of annexe 2047, the section devoted to work-related income including pensions \u2014 see the 2047 form page<\/a> \u2014 then carry the amounts onto the main 2042 return so that worldwide income sets the correct progressive rate, with the treaty credit cancelling the French tax attributable to the pension. Newcomers filing for the first time should read our walkthrough of the first French tax return, forms 2042, 2047 and 3916<\/a>, which covers the registration steps this article does not repeat.<\/p>\n

Then comes the unpleasant surprise many pensioners discover on their avis d’imp\u00f4t<\/em> (tax assessment): social charges. The CSG (contribution sociale g\u00e9n\u00e9ralis\u00e9e<\/em>, the general social contribution) and the CRDS (contribution pour le remboursement de la dette sociale<\/em>, the contribution for the repayment of the social debt) appear alongside income tax, and pensioners who expected a zero bill find one. The treaty itself brings these levies inside the convention: Article 2 expressly lists the general social contribution and the contribution for the repayment of the social debt among the French taxes covered, as set out in Article 2 of the convention<\/a>. The Conseil d’Etat’s 2020 opinion confirms the consequence: the treaty credit applies to French social contributions too, and no provision makes that credit conditional on the existence of an equivalent levy in Britain \u2014 “aucune stipulation de l’article 24 ne subordonne l’octroi d’un cr\u00e9dit d’imp\u00f4t \u00e9gal \u00e0 leur montant \u00e0 ce que les revenus soumis \u00e0 ces contributions aient \u00e9t\u00e9 compris dans la base d’un imp\u00f4t \u00e9quivalent ou similaire au Royaume-Uni” (see avis No 435907<\/a>).<\/p>\n

One caution is essential here, because an error on this point costs money every year. The impots.gouv.fr guidance states that a person affiliated to the social security system of a state of the European Economic Area or Switzerland, and not covered by a compulsory French scheme, ticks boxes 8SH or 8SI of the supplementary 2042-C return. Since Brexit, the United Kingdom is neither in the EEA nor Switzerland, so those boxes do not automatically cover a British pensioner: affiliation must be examined under the social-security coordination rules now in force between the EU and the United Kingdom, and a box wrongly ticked \u2014 or wrongly left empty \u2014 produces either an unlawful charge or a reassessment with interest. A 2024 decision of the Conseil d’Etat adds a warning in the other direction: European coordination rules do not prevent the competent state from assessing contributions on pensions drawn from several states at once \u2014 “Ces dispositions, dont la lettre est claire, n’interdisent pas \u00e0 l’Etat membre comp\u00e9tent d’assoir les cotisations sur la totalit\u00e9 des pensions per\u00e7ues de deux ou plusieurs Etats membres par une m\u00eame personne” (Conseil d’Etat, 25 October 2024, No 473997<\/a>). That case concerned Switzerland, but it illustrates why a British pension does not escape French social charges merely because it is paid from abroad: inclusion in the base is lawful, and the remedy is the treaty credit, not exclusion. Pensioners holding an S1 healthcare certificate, who are treated differently from those covered by the French PUMA scheme, should compare their position with our analyses of S1 healthcare cover<\/a> and PUMA cover for early retirees<\/a> before deciding what, if anything, to claim on the social-charges lines. When in doubt, the question goes to the local centre des finances publiques<\/em> (tax office) in writing, and the written answer is kept.<\/p>\n

A final useful mechanism for readers who are still working: Article 25, paragraph 6 of the convention provides that where an individual works as an employee in one state while contributing to a pension scheme established and recognised for tax purposes in the other, remain deductible in the state of work for the determination of taxable income, and are treated there in the same way and under the same conditions and restrictions as contributions to a domestically recognised pension scheme \u2014 provided the person was not previously resident there and the scheme is accepted by the competent authority as broadly corresponding to a domestic recognised scheme (see Article 25 of the convention<\/a>). A Briton transferred to France who keeps paying into a UK registered pension scheme can therefore preserve the deduction, instead of losing relief in both countries at once. British landlords with both rental income and pensions should also read our guide to UK rental income taxed in France<\/a>, where the same credit mechanics apply to a different income stream.<\/p>\n

B. Challenging a Wrong Assessment: the Complaint, the Deadline and the Evidence That Wins<\/h3>\n

French pension assessments go wrong in predictable ways: the 10 per cent allowance forgotten, the treaty credit omitted or capped at the British tax actually paid, an occupational pension classified under Article 19 instead of Article 18 (or the reverse), social charges levied without the treaty credit, or a pension taxed in France that a correct tie-breaker analysis would have assigned to the United Kingdom. Each of these is a point of law, and each can be challenged \u2014 but only through the compulsory prior complaint, and only on time.<\/p>\n

The complaint comes first and it is mandatory. Article R*190-1 of the Livre des proc\u00e9dures fiscales<\/em> (the tax procedure code) provides: “Le contribuable qui d\u00e9sire contester tout ou partie d’un imp\u00f4t qui le concerne doit d’abord adresser une r\u00e9clamation au service territorial, selon le cas, de la direction g\u00e9n\u00e9rale des finances publiques ou de la direction g\u00e9n\u00e9rale des douanes et droits indirects dont d\u00e9pend le lieu de l’imposition.” The full text is at Article R*190-1 of the Livre des proc\u00e9dures fiscales<\/a>. A direct application to the court without this prior step is inadmissible, so the letter to the tax office is not optional correspondence \u2014 it is the gateway to every remedy.<\/p>\n

The deadline is strict and it surprises British claimants used to longer limitation periods. Article R*196-1 of the same code provides that complaints “doivent \u00eatre pr\u00e9sent\u00e9es \u00e0 l’administration au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle” of the collection of the assessment, the payment of the tax where no assessment was issued, or the event giving rise to the claim \u2014 see Article R*196-1 of the Livre des proc\u00e9dures fiscales<\/a>. In practice, the 2024 income-tax assessment received in the summer of 2025 must be challenged by 31 December 2027 at the latest, and each annual assessment carries its own deadline: winning for 2023 does not automatically fix 2024. Where tax was paid without any assessment being issued \u2014 typically tax withheld at source \u2014 time runs from payment: “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” (Article R*196-1 of the Livre des proc\u00e9dures fiscales<\/a>). File the complaint online through the personal account on impots.gouv.fr or by recorded-delivery letter, state precisely which treaty article and which computation step is disputed, and attach the evidence.<\/p>\n

The evidence that wins these cases follows directly from the authorities cited in this article. For a missing or capped treaty credit, attach the P60s and HMRC documents proving the pension was declared in the United Kingdom \u2014 the Conseil d’Etat requires declaration within the scope of British income tax, not effective payment, so a year with no British tax paid is still a winning file if the paperwork is complete. For a classification dispute between Articles 18 and 19, attach the pension payslips and any statement from the scheme identifying the paying authority, and quote the treaty paragraphs word for word rather than paraphrasing them. For a residence dispute, assemble the tie-breaker file \u2014 permanent homes, family location, centre of economic interests \u2014 before asserting treaty residence, because the administration will test the assertion. And for social charges, invoke Article 2 to bring the levies inside the convention and the 2020 opinion to extend the credit to them. If the administration rejects the complaint expressly or stays silent for six months, the dispute moves to the tribunal administratif<\/em> (administrative court) of the place of taxation, where the same treaty texts and the Conseil d’Etat’s interpretation bind the judge.<\/p>\n

Conclusion<\/h2>\n

A British pensioner living in France is, in the ordinary case, taxable in France on the State Pension and on private occupational and personal pensions, by the express command of Article 18 of the 19 June 2008 convention; only pensions for past government service stay in the United Kingdom under Article 19. France taxes those pensions with the 10 per cent allowance of Article 158 of the tax code, then cancels the French tax on them through the treaty credit of Article 24 \u2014 a credit the Conseil d’Etat has confirmed does not require tax to have been effectively paid in Britain, and which extends to the CSG and CRDS. The taxpayer’s work is procedural but decisive: tell HMRC of the departure, secure exemption from British withholding through the certified claim procedure, declare gross pensions each year on annexe 2047 within worldwide income, verify the social-charges lines instead of assuming the EEA boxes apply after Brexit, and challenge any wrong assessment by prior complaint before 31 December of the second following year with the treaty texts and the British declaration evidence attached. Done in that order, the pension is taxed once, in France, exactly as the convention provides.<\/p>\n","protected":false},"excerpt":{"rendered":"

British retiree in France? Your State, occupational and personal pensions are taxable in France under Article 18 of the 2008 treaty. How the credit works, how to stop UK withholding, and how to challenge a wrong bill.<\/p>\n","protected":false},"author":251031309,"featured_media":16372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2146034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nIs My UK Pension Taxable in France? State and Private Pensions Under Article 18 and How to Challenge Double Tax After Brexit - Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/12\/british-pension-france-state-private-taxable-article-18-challenge-brexit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Is My UK Pension Taxable in France? State and Private Pensions Under Article 18 and How to Challenge Double Tax After Brexit\" \/>\n<meta property=\"og:description\" content=\"British retiree in France? Your State, occupational and personal pensions are taxable in France under Article 18 of the 2008 treaty. 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