Ahead of the 10 April opening of the 2025 tax return filing season, to report 2024 income, the Impôts have released a simulateur to enable taxpayers to model their likely liabilities. This is the so-called simplified version. There is a more complex version also available, for those that need it.
Online tax return forms become accessible for completion on 10 April.
Strictly this simulateur has been available prior to now, but the version above now includes the various new income brackets which each correspond to a different tax rate.
Good morning George, you may be able to help me with my head scratcher. I was due to move in to what will be my permanent home on 28th August 2024. However it was not ready as it was undergoing a significant renovation having been uninhabited for 45 years. I moved into temporary Gite accommodation whilst work continued and now have a completion date of 30th April 2025 with all of my UK belongings coming over on that date. I still pay UK income tax. Will I need to do a return for 2024, claiming back from the UK or should I start with the 30th May as my ‘move to France date’. Thanks. James
James, I would argue you’re already a tax resident in France, ie from 28 August 2024, assuming that’s when you physically moved to live permanently in France, (albeit you’re temporarily occupying a gite pending accessing your home).
On this basis, you would file your 24/25 UK return as a UK resident until August 2024, and a non resident thereafter. You would file your first French resident’s return, covering the period from August to December 2024, as a French resident.
Obviously if the facts are less clear cut, eg you spent considerable time in the UK after August, and in effect carried on living there until now, the residence position would be more complicated.
Hope this helps
Really helpful George, thank you. I shall proceed on that basis. James
In general you are considered fiscslly resident here from the day you arrive with the intention of staying. So I agree with George.
Thanks Jane. James
I always thought it was one of those things you were obliged to leave until the last minute 
I’m one of those strange people that like to get things “admin related” out of the way as quickly as possible!
I’ve just completed my tax return. I can’t see that anything significant has changed from previous years, other than obligatory questions on whether you’ve acquired a new property (which would then necessitate a declaration under the 'Gerer mes biens immobiliers" tab in the “espace particulier” in your Impots online account.
I haven’t looked yet but apparently a new line about defining more precisely things you are declaring for the service à la personne reduction. It seems you will need to indicate the nature of the benefits received (household, childcare, assistance to the elderly, etc.), the method of intervention chosen (direct employment, provider company or agent), as well as the sums paid.
I should probably have clarified that this was in respect of the (relatively few) items I need to declare (eg pensions, donations, interest, overseas accounts etc).
Thanks for the alert. The system won’t let me get back into the actual return to look at this point, as it says, correctly, that I’ve already filed! However looking at last year’s blank return, (2023 income) they appeared to ask about 25 different categories of possible services, plus amounts paid, but didn’t then ask about the ‘model’ used eg direct employment/agent etc. Linked to this, they also now want names of the individual(s) providing the services.
Good morning.
It’s a long time since we had any UK bank interest to report in the French tax return but this year we do. It’s just interest on bog standard accounts, that was paid gross.
Which box do you use in the French return? 250 or 260?
I came across the following on the internet and am wondering whether it’s correct:
“A very common misunderstanding that I see in multiple places about line 260. Line 260 is suggested for foreign bank interests, dividends, etc.
Also, here’s a useful reminder provided by Angela last year:
“ if you have any taxable interest from French accounts, make sure you add the UK stuff to it as if you just allow the system to copy it across for you, it replaces any French interest already on 2042.”
Have ‘t looked at this year’s form, but last year from foreign banks
Form 2047 230 country of origin then total carried to
Form 2047 line 252
Form 2042 2TR
Super, that’s what I thought.
Thanks Jane.
I will be interested to know if the reporter function from 2047 to 2042 is working this year. Last year we had to put all the AM BM and BL figures in manually on the 2042.
Re our previous discussions, boxes 8RP & 8RQ are the same as previous years for those with private medical cover…
I had to manually re-enter my pensions figures on 2047 onto the 2042 yesterday…
Thanks for the reminder! Will try to get it right this time…
Hi
Have just received paper copy of one tax declaration…I have to do two as was widowed last year. This one addressed to us both. However it only consists of form 2024K and a complementary 2042 CK. I thought there was a 2047 to be completed or is that just for online filing which I will definitely not be doing. Grateful for any input on this
Meggie
