Forms A1 & S1

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Thank you so much for your help - unfortunately we are no further. Jane - how did you convince SARF of your situation ie you are British/European Non-Resident? The SARF our Notaire is using is in Paris and we have a telephone number so we’re going to try and ring tomorrow - perhaps​:crossed_fingers::crossed_fingers:we may get somewhere.

We are French residents, so the same applies in terms of proving that we are covered by the UK social security system in order to be exonerated from CSG/CRDS. But we also had to fight them to not use the fiscal representative (and pay for the privilege) which the law says is not necessary for residents. Unfortunately you have no choice in this.

So we completely refused to talk to SARF. The notaire kept asking us to phone them to sort this out and we said no. Which eventually worked - rather too close to the 11th hour for us. I think probably the same bit of SARF as this was Paris too. I paste in an email with their number which might be the same??

And it was SARF who sent the text pasted in below.

Dans le cadre de votre vente, je vous prie de trouver ci-aprĂšs le mail que nous avons rĂ©ceptionnĂ© de l’organisme de plus-value :

« Nous venons vers vous au sujet des prélÚvements sociaux applicables aux contribuables britanniques.

Il vient de nous ĂȘtre confirmĂ© qu’ils peuvent ĂȘtre exonĂ©rĂ©s de CSG/CRDS sur leurs revenus de placement, au titre desquels figurent les plus-values immobiliĂšres, sous rĂ©serve que les conditions cumulatives suivantes soient remplies :

‱ ĂȘtre affiliĂ© Ă  la sĂ©curitĂ© sociale britannique ;

‱ ĂȘtre ressortissant ou rĂ©sident lĂ©gal de France, du Royaume-Uni ou d’un autre État membre de l’Union europĂ©enne ;

‱ ne pas ĂȘtre Ă  la charge d’un rĂ©gime obligatoire de sĂ©curitĂ© sociale français.

Dans cette hypothÚse, seul le prélÚvement de solidarité de 7,5% (art. 235 ter du CGI) est dû.

Previous email to the notaire which was forwarded to us:

ConformĂ©ment au dĂ©cret du 24/06/2019 (en piĂšce jointe) le cĂ©dant peut prĂ©tendre Ă  l’exonĂ©ration de la CSG et de la CRDS Ă  condition :

- de ne pas bénéficier du régime de sécurité sociale en France,

- et d’ĂȘtre affiliĂ© au jour de la vente Ă  un rĂ©gime d’assurance maladie dans un pays membre de l’EEE et de la Suisse. Il doit donc en justifier par la production d’un certificat d’affiliation Ă©manant de l’organisme d’affiliation ».

Je vous laisse le soin de vous mettre le cas Ă©chĂ©ant directement en relation avec eux ( / afin d’obtenir de plus amples explications.

Bien Ă  vous.

I think eventually we wore the notaire down and he just wanted to get shot of us!! Keep trying!

Hi Jane

We finally may have some progress - the SARF have said they will accept a Certificate of Residency from HMRC. Just one snag at the moment - if we apply via post it may take 4 - 6 weeks so they have advised we apply online via our Government Gateway account. Only thing is we are here in France until Thursday and we don’t have our details here to do this - we’ll do it asap when we get back. SARF have said that if it doesn’t come through before the sale they can allow the Notaire to make a note of it and they will adjust any over-payment by us. We now just have the problem of how we transfer our proceeds from the sale back to the U.K. - we have been told this is not as easy as it sounds

a complete pain all around!!

Will keep you updated

Hi Jane,
Another update

well, we are four weeks further on in time but no further re progress. HMRC have supplied us with an up to date record of our NI Contributions - rejected yet again. One week ago we wrote a paper letter (HMRC does not accept e-mails) stating our problem - yet again - and actually asking f they would write a letter for us to say we are actually resident in the U.K. However, it can take up to four weeks to be acknowledged. We just do not know what France wants! France wants a form that does not exist for us and therefore HMRC cannot provide it. France is obviously abiding by the enforced reduction in Social Levy for Non-Residents but as always finds a way around it. Thank goodness this will be the last of our dealings with this country - it’s been nothing but red tape from initially buying the house to actually selling it.

That is so frustrating! I don’t know how many SARF offices there are in Paris but yours may well be the same as ours. They were very awkward, but did eventually agree.

Without going back through this thread you have already tried the P60, EHIC card, GP surgery for registration letter with NHS number?

Maybe time for the furious letter? Quoting chapter and verse of the Bofip statement that shows you are exempt, and listing everything you have supplied. And saying if they don’t accept then you will take it to the tax mediator, and complain to dĂ©fenseur des droits.

Hi Jane,
 we finally got somewhere and it was good news! As I mentioned we submitted several documents fom HMRC and all were refused by SARF. We again rang HMRC and they said we were not the first with this problem - they wrote the letter below and this was accepted by SARF literally the day before the finally signing. I do hope it helps anyone in the same position as us. For us it was a difference of almost 30K euros. Thanks to you and everyone who helped and offered suggestions - have a good weekend!
Letter from HMRC -
Confirmation of residency and UK liability
We refer to the social security charges applied on the capital gains income from the sale of a property in France.
This letter confirms that the above individual meets the conditions of UK social security legislation under Article 10.3 © of the Trade and Cooperation Agreement with the EU between 06 April 2022 and 05 April 2023.
Mr xxxxx is resident in the UK and was resident in the UK when the property in question was sold. This means he was and continues to be subject to UK social security and no other Member State’s social security legislation applies to him during this period.
We are unable to issue a Portable Document A1 because this scenario is not one of the options on the document due to him not working.
If you contact us we can deal with you more quickly if you quote our reference number and give us your contact details.

whoop, whoop! :champagne::clinking_glasses:. Because we are resident we saved both social charges and fiscal representatives fee, which they were trying to impose. So a goodly sum as well.

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Looks like both of us will be celebrating tonight! :wine_glass::champagne::clinking_glasses::beers:Thank goodness it’s all done and finished. TBH the rest of th e sale went without a hitch - as we can’t enter the EU again until mid-August we had to have someone to sign for us - no problems there. It was just the Fiscal - for info only for anyone wanting to know how much they charged it was 1300€.
I thank everyone for all the advice and help :pray:

Hi Polly,

It was good to read your post. I am just helping my parents with the same as they are selling their house in France.

My question to you: which part of HMRC did you ring up to ask them to send you the letter?