Confusion here… which is correct? IMHO it is the position as described by Liz…
As for declaring externally held accounts, isn’t it the case that you make your declaration and then there is no need to make it year on year except in circumstances where a change takes place?
@graham - it’s the same thing. (edit - although, as this chat has progressed, it would seem Liz does not fully understand the 1 Jan issue so confusion may reign…)
Your first declaration is the April / May of the year after (Y+1) you took up residency or, put another way, the year you were resident on 1 January. Same result either way 
Well explained on the Impots website…
The overseas bank account thing is an annual requirement. The fines are per year of non-declaration.
The woman told me this morning it is where you live on the 1st Jan. Initially she said I could make last years declaration as well but when I told her I had moved here in April last year she said it didn’t count because I wasn’t living here on the 1 st Jan 2017. When reading some of the articles written by expats I do sometimes get the impression that they think the French are out to make our lives difficult, as far as I’m concerned that’s not the case. I moved to France forty years ago then when back to the up for personal reason then came back last year. I’ve always been of the opinion that as long as you speak or try to speak French they are happy to help you and accept you. It’s not up to the French to be able to speak English, you’re in their country. Sorry for the rant …
Correct Liz - you make your Income Tax declaration to your local tax office (regardless of date) - be it online or on paper.
Incorrect (in fact very misleading) - perhaps you’ve misunderstood (language issue?). Your declaration this year will cover the period April 2017 - 31 Dec 2017. I think you may be confusing Income Tax with Taxe d’Habitation requirements - in fact you are! :-
Simple - don’t read them 
Absolutely!
The language of France is French… that is what is written in the Constitution.
Not sure how that’s relevant to this discussion… but hey, we go where it takes us
I accept the point that the fines are per year of non-declaration but where you have declared already, there is no obligation to keep declaring the same information; only changes to what you have already declared…
Graham you do whatever you like. The requirement is for accounts opened, closed or used during the year.
Agreed Simon. I have a schedule and if nothing changes then I just print it off and send it with the tax return. Only takes a minute and it’s preferable to opening yourself up to penalties.
Yep and if you’re submitting online it’s just one click of your mouse to resubmit the same non-French account data.