Hi @Seb_Clark and welcome to the forum.
Is it the amount of IHT (nil in the case quoted) which you are not sure where to put on the forms… ??
How long have you lived in France and is the amount over €50,000? This is the basic guidance so first is to confirm you need to declare at all.
Hi Stella, basically yes; How do you explain and express on the form that zero IHT was due in the UK (after HRMC assessment) as it may look odd while asking them to give me a certificat de non-exigibilité de l’impôt under the double-taxation agreement at the same time. I’m also looking for gudance on how to fill in forms 2705-SD and 2705-S-SD in general and actual samples of how it should look. My relatives estate was simple and entirely based in the UK.
Answer to your questions is over 6 years and yes. I was not sure if I even had to declare as there was nothing in France but it came apparent that regardless, I did need to declare it.
Ah…
Of course (if I’ve understood things correctly), the double-taxation agreement only means that France looks at one’s situation and judges what Tax France would normally charge… then France deducts what one has already paid in UK and France demands whatever amount of Tax remains unpaid… (if anything…)
The fact that UK decided zero tax was applicable… does not mean that France will decide similarly… 
one has to hold one’s breath and hope… 
Have you looked at the guidance note?
Hi Seb, I can only respond as per my experience-
Completing both forms (see my earlier post) should be sufficient and I did not (as there was no need) make reference to double taxation treaty.
Thanks Sarah for the reply. I know in your earlier post you stated that you entered what you had paid in IHT in the UK. Did you make any attempt to calculate what you would have paid in France and enter this on the form? Did you also have to enter the names of the executors? (I cannot see in the forms that it asks for this).
I think if France was to follow this rule then every inheritence from abroad would be subject to French taxes as it has one of the highest, if not the highest inheritence taxes in Europe. It has to apply or at least try to apply the law consistantly so should not pick and choose based on what another tax jurisdiction says especially if there is a double-taxation agreement - but it of course depends on the individuals at the tax office!
Many thanks Jane - was useful
Hi, there was nothing ‘to pay’ in France as inheritance tax was paid in UK. As declarant (and was also executor) I listed beneficiaries names, addresses and relationship to deceased on the second form.
I was sent templates to help completion which I can forward if that helps further.
Just let me know if you want these.
Hi Sarah, if you could forward them to me that would be amazing! Not sure if there is direct messaging service here? Or should I put my email address in the post for you to contact?
Yes, there is and will try to send attachments.
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My memory could easily be at fault (it often is!) but I seem to recall one or more posts on this forum from French residents in receipt of inheritances from UK estates (with no French assets).
Not only did the posts reiterate the principle that under the UK/France inheritance tax treaty there should be no French tax due (which remains the case), but perhaps of more practical interest, the posters successfully persuaded their Impôts that since there could be no French tax due, there was no point in jumping through all the bureaucratic hoops that otherwise might apply.
I can’t unfortunately locate the posts immediately, though I’ve just looked, but I would have thought it worthwhile exploring this approach with the relevant local Impôts office, since busy, short staffed tax officials might consider it a better use of time and resources to focus on issues where there is likely to be a greater tax yield. I suspect only a modest amount of documents would be necessary to satisfy the Impôts that the estate in question has been dealt with properly through HMRC.
Obviously if that doesn’t work, then it will be necessary to declare on the appropriate forms, but it still won’t generate a French inheritance tax liability, assuming no French assets in the UK estate. I do understand that - officially - the declaration etc should be made to the Non residents office of the Impôts but still think it worthwhile starting the discussion with the local Impot office.
@sarah_williams Your information was very useful.
We have a question we asked the INR several times, but they refuse to answer: do we need to fill out all beneficiaries (my brothers and sisters), even if they don’t live in France, and have nothing to do with France? Do you know the answer?
Hi, I did list all beneficiaries most of whom were in UK and one in Switzerland.
Thanks for your quick reply. We’ve come to the conclusion that this probably is the way to go, so we mentioned all beneficiaries. Although I don’t feel comfortable to do so.