They look like the right boxes to my mind for UK rental income (and of course, strictly there should also have been similar entries in the foreign income appendix 2047, but in the interests of keeping this post brief, we’ll move on!). The official guide to 2047 references those boxes too, which helps.
UK dividends are subject to French tax, with a partial credit only for actual UK tax paid, if any, up to 15%. I don’t see therefore these being exempt from CSG due to double tax relief under the treaty. Article 24 of the treaty, references dividends, and effectively distinguishes their treatment from UK rental income, and UK salary (see below).
I think the UK salary for work performed in the UK is treated in exactly the same way as I explained in the post above, for UK rental income. In other words, France grants a tax credit equal to the French tax, which by definition includes CSG, under Article 24. I would be putting in for a refund of CSG, again using the reference to Article 2’s definition of French tax, and the actual treatment set out in Articles 15 (1st para) for the salary and consequently Article 24 for the method of tax relief.
Thanks so much George1. I thought that would be the case. I’m fine with the dividends as I’ve known all along they’d be taxable/CSGable. For the salary I think it’s because the “professional” who did my first return put the salary in section 9 of the 2047, so I just carried on doing so - assuming that a qualified registered accountant in France would do it right! It’s so easy to just trust a ‘professional’ when you’re in a new country - live and learn!
So I think I’m just going to take it out of section 9 of the 2047 on this return and see what happens - I’ll reference the treaty in comments just to be sure. I’ll let you know how it goes.
Unfortunately (and this is not confined to France) unless the adviser is very familiar with international issues, particularly tax treaties, you are going to get similar errors. The same goes for tax officials. There is also sometimes a wish to avoid losing face by admitting they don’t know the answer.And before anyone says this, those posting on forums, including myself, can also give incorrect advice!
You’d think an accountant who specialises in ex-pat tax returns would know what they’re doing. I can forgive a civil servant (to some extent) if they’re not used to tax treaties but not someone I’m paying. I’m usually averse to using forums for that reason exactly, but you talked my talk (with treaties and official guidance) so I’m glad I took a chance.
That’s part of a problem with people using their experience as fact - as we know it depends where you are, what tax official you speak to, and a whole host of other movable pieces. I read everything with a “in my experience” slant and try to validate with official guidance, but sometimes that’s easier said than done!
Many many thanks for your guidance. Having just updated my tax return it has indeed gone through and my tax bill is 1.3k€ less this year. Now to file a claim for last year’s overpayment!
Thanks Jane - so I just go back into the tax return and change it? The gouv.fr site says the correction service is open August to December. I assumed that was for the current year, but I can correct previous years too?
Hi there - thought I’d give you an update on the outcomes of our challenges to CSG for rental income and salary as promised.
Rental income: It took a couple of back and forths with the tax office but they finally relented and confirmed CSG was not payable, and instructed my friend to submit corrected forms. It was a good job really as I’m sure he had a stroke that year as the whole return was wrong! So guess who has a job for next year! I’m expecting a slap up meal when the money comes through and will think of you as I enjoy it.
UK Salary: My query about CSG on UK earned salary included reference to the treaty and an official tax bulletin as follows:
Le salaire supplémentaire déclaré au titre d’un emploi exercé au Royaume-Uni est couvert par l’article 15 de la Convention fiscale franco-britannique et est imposable uniquement au Royaume-Uni. Il est ainsi considéré comme soumis à l’impôt au sens de l’article 24, §3, de cette convention, ce que confirmé le BOI-INT-DG-20-20-100 §110. Par conséquent, bien que ce salaire soit inclus dans mon revenu mondial, il n’aurait donc pas dû être déclaré en case 9 (2047) ni en 8TR (2042-C).
After checking that this was not remote working and was work carried out in the UK they confirmed:
vos salaires ne doivent pas être déclarés dans le paragraphe 9 de la 2047, ni dans la rubrique 8TR de la 2042-C, mais seulement paragraphes 1 et 6 de la 2047 et rubriques 1AL et 8TK de la 2042. Vous devez joindre à votre demande de rectification, le justificatif des salaires perçus au Royaume Uni.
Result. I now just have to resubmit the previous years’ declarations to rectify the returns.
Correcting Returns: The online window that opens every year is just to correct the current return. Any prior years (up to two) need to be done via the messagerie, attaching the corrected forms.
So lessons learned:
The tax office assume you’re completing the correct boxes. No one is sitting there checking tax treaties and making sure you’ve not filled in too many boxes or not enough. So it’s up to everyone to make sure they know what they’re doing. The full guides are available in the Brochure Practique so it’s worth making sure you understand your own situation and what you need to submit.
Don’t assume a ‘professional’ is doing everything right. If you understand roughly what the situation is you can ask questions and make sure you’re happy that your declarations are correct.
I think the treaty confusion is often down the fact that it isn’t identical in both directions. The UK does not credit CSG for French people who are resident in the UK. But the French tie up CSG into the overall tax.
So I hope this helps someone at some point. Many thanks to you all for your input.
Thank you for feeding back (in detail!) on your exchanges with the Impôts, which is really helpful and reassuring (technically) to me, and no doubt to the others who’ve advised in this thread. Most importantly, you’ve got the result you were due.
It’s reassuring to know that a reasoned, technical argument, backed up by references to the appropriate treaty articles, together with your persistence, has eventually convinced a somewhat resistant Impot office to accept your ‘appeal’.
A little late to the thread, but a similar story for me too with l’Avis d’imposition this year, just received, unexpectedly finding CSG-CRDS & prélèvs sociaux raised on the back of revenues from UK-based immovables (property). For the first time ever involving identical type-declarations covering a twenty-year period, that is. I should add that making a mess of the revenu fiscal de reference - always in favour of the FISC - is a sthg of an annual sport with the local centre de finances. Still don’t have the Avis 2023.
The posts here are immensely helpful - big thank you to Helenochka, George1, JaneJones et everyone for offering their savoir-faire. I’m going to bat words to this effect back, hoping I’ve got the griff absorbed properly (not of course wanting to sully what sounds hitherto like a successful pitch …):
Selon les dispositions de la Convention fiscale en vigeur, établie entre La France et Le Royaume-Uni en 2008, les revenus fonciers d’origine britannique ne sont ni imposables ni assujettis aux prélèvements sociaux en France. Par la Convention (notamment les articles 2, 6 et 24), des contributions notionnelles en tant que telles ne sont pas prélèvables mais sont classifiés plutôt comme un crédit d’impôt égal au montant théoriquement dû.
Does that sound correct ? I’ll report back on the outturn - could well be a little complex, if the past offers any sort of precedent.
Yes, you pay tax in the country where the property is located and add it into your French tax form , the part which asks for income from foreign sources. My UK teachers pension is taxed in the same way, I pay tax in the UK and no social charges on it as it originates from overseas. Like others have stated, I always make a point of reminding the tax authorities of this in a mention express.
What happened next ? Dégrèvement confirmed for CSG-CRDS and prélevement sociale - reply worked swimmingly ! Big thanks once again to each for your assistance.
I’m expecting a slap up meal when the money comes through and will think of you as I enjoy it. 
Big thanks once again to each for your assistance.