Carte Vitale for UK tax payer?

HMRC even used to have a rule about how to count work you did in transit between countries. I can’t remember now exactly what the rule was, I just remember being a bit gobsmacked to discover they went into that much detail!
France tends to look more at the “big picture” and make decisions based on that, rather than the UK’s box-ticking approach. Which in a way is better, but in a way is worse.

Just interested,
Can you be a French resident and have a uk limited company?
For a hotel or similar operated in France.
Not my situation…by the way.
We are siret reg with a Kabis.
Do all business s register with a Kabis no?

I have an application in with nearest CPAM office for a Carte Vitale as of last week. I am a resident here for last 6 months, am under 65 and living on an occupational pension. I recently contacted NHS / Dept Work & Pensions at Newcastle, to ask them to rescind my health care rights in the U.K. and send a letter transferring them to France. [ If I had waited til I was state Pension age ( which is only 6 months away ) then I would have got an S1 form to give to CPAM. ]

The letter ( plus a French translation ) arrived within a week and hence along with other documents, it was accepted by the CPAM. It took 3 visits to get everything they asked for and the staff seemed unsure exactly what would be needed by whoever / wherever it gets sent to to decide whether I get a Carte Vitale or not. Mine will be for a ‘non-actif’ or something like that.

It feels unsettling to think I’ve signed away my rights to health care in the country of my birth and working life. But whilst we’re still in the EU and because I want to actually use the medical service here in France right now, I decided to apply. I can still go back and use my GP and hospital in the the UK … but as a visitor apparently. Anyone who saw the newspapers a couple of days ago will know that that issue has resurfaced again by the way … whether Health Care Trusts should charge fully for visitor’s treatment. I did ask Newcastle what would the process be if I returned to UK and they said, just go and resign on to your GP … simple as that apparently.

Finally, I seem to be in a limbo situation with regard to tax. I have recently paid my self-assessment return to HMRC for 2015-2016. I don’t know if I’ll be asked to do one for this current tax year. I’m living in France so how will the tax authorities react to that ? Will I simply keep paying my tax in the UK on my pension income and also rental income of my house there ??

You need to fill in a form to inform HMRC that you no longer live in the UK, and give the actual date when you left.
Then you put this same date on your first French tax return as the date when you arrived in France. The tax year in France is 1st Jan to 31st Dec and you submit your declaration the following April. So if you moved here in September, you should fill in a French tax return this April and declare your income between Sept and Dec 2016. But go and have a chat with your tax office and they will explain it, the tax office staff here are very accessible and friendly.
Where you pay tax on your pension, depends on the source of the pension. UK old-age pensions are taxable in France. UK government pensions are taxable in the UK. You need to find out.
UK rental is taxable in the UK, but has to be declared on your French tax return - all worldwide income has to be declared in the country where you’re fiscally resident, and if you live permanently in France then you’re fiscally resident in France. The DTA ensures that you won’t pay double tax, although it may put you into a higher tax band for the income that is taxable in France.

This may help:

Tax if You leave the UK to Live Abroad

No idea why you wrote to the DWP asking them to rescind your healthcare rights in the UK. and transfer them to France. Just not necessary especially as you reach State pension age in 6 months when the UK will pick up the tab for your healthcare in France. Don’t get it…

Presumably because when inactifs apply to join PUMA, one of the pieces of paper that CPAM asks for is confirmation from their previous caisse (or in this case, the NHS) that their cover has expired. CPAM isn’t about to offer you cover if in fact you have an entitlement elsewhere.

Yes I get that Anna but confirmation of expired cover is a little different to asking the DWP to rescind your healthcare rights…in any case the affiliation application makes no mention of this.

Demane d’Ouverture des Droits…

What’s Andy going to do in 6 months - unrescind his UK rights ???

Simon … that’s something I hadn’t thought would be a problem but I will check with Newcastle. As Anna said, the French CPAM office wouldn’t accept an application for the Carte Vitale without the letter from the UK authorities. Once I’ve got it it should be automatically renewed / extended, I was told, as I pass into the 65+ age bracket.

Yep good idea Andy! Your affiliation will not automatically be renewed once you reach your State pension age. You’ll either need to make contributions or provide an S1 from the UK. Just to clarify something though - the Carte Vitale is simply an automated payment method - that’s all. Your application to the CPAM is for affiliation the the Frech healthcare system.

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So the CV is simply a means to pay the bills ? And I pay them from my own resources ??

Yep, could be Andy - if you affiliate via the contributions route - i.e. you don’t have an S1 - then you’ll be paying 8% of your taxable revenue (less an allowance of 9,654€). plus the cost of any top-up insurance (mutuelle) you decide to take out.

Edit : You may however be below minimum income levels - in which case your healthcare will be non-contributory.

Thanks Simon … and Anna too. Will see what happens to my application for the CV and then take things from there. I have a mega bad back at the moment and really need an MRI ( IRM ? ) scan. Don’t want to pay for that myself for obvious reasons … I do have a Travel Insurance policy and amazingly it expires today hence I’m covered for the period of when the damage occurred. So have a docs appointment for later this afternoon and will see if a scan is recommended !

The letter from Newcastle is part of the process required when you apply to enter the French health system through PUMA. Once you reach retirement age and receive your OAP you can apply for an S1 and the NHS will take over your payments (up to 70%). You have not signed away your rights altogether. What will happen after Brexit waits to be seen.
The tax you will return your first French tax return in May.

Okay I have read all of this thread and I think I get the picture but just to test this out I am putting up our scenario.
We involved in delivering training in England only to maths teachers. Until recently we did this living in England with a ltd co. Knowing we were moving to France and thinking we needed to become micro entrepreneurs as we would be French residents we cooled our ltd co. Since then I came across some information suggesting to me that as all of our work is in the uk we should be paying tax and NI there and receive a form to give to authorities in France to gain French healthcare. I understand about double tax treaties and need to declare uk income on French tax return. I just am double checking if anyone knows whether we should be paying uk or France for health cover. We have been here since mid December so I need to get this sorted.
Thank you in advance
Briony

Some typos in my posting sorry
Should say we closed our uk co.

If you go back to the UK to do the work and are physically on UK soil while you teach, the you should operate through a UK company and pay income tax and NICs in the UK, and as you say apply to HMRC with details of your work pattern and they should issue the necessary forms to cover your healthcare in France.

If you actually do the work whilst you’re here on French soil (regardless of where your clients are based) then you pay tax and cotisations in France through a French company.

The important factor is, where’s your bum when you do the activity that earns the income.

.

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Thanks Anne,
That is what I thought. The work is in England and I wish I had found the information before closing down our company ready for the move here, I was going on the residency ruling.

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