Social charges post Brexit

Good evening
We’ve just been told by our tax advisor what our estimated tax will be. And it’s gone up a lot.
We’re pretty sure that as early retirees we are now liable to pay social charges on our work pension.
Whilst we accept the consequences of Brexit surely last years income should be subject to pre Brexit rules.
Or am I just naive?
The good news is that in 2 years we can apply for an S1 and stop paying them again.

Not sure anything has changed in this area due to Brexit?

Government pensions do not attract social charges, and never did.

All other pensions do attract social charges, and always did.

Until once you reach state pension age and can get an S1 you only pay the 7.5% solidarity fund.

You need to look at the detail of the increase to see where it stems from. Tax advisors can make mistakes!


I agree, sounds strange to me.

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It’s so complicated.
What I don’t understand is if our British government pension forms part of our social charge allowance.
If not then our social charges should be a lot less.

I think the point Jane is making Teresa is what impact has Brexit had on your tax treatment. For example, the double taxation treaty hasn’t changed.

If you have a government pension - ie civil service and some other public sector ones (not all, I attach the list) then you should not be paying social charges on this income. Brexit does not change this.

So if you look at your draft tax return/tax estimate and it is shown in the wrong category then get it changed before you submit the return!

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I suppose until my adviser replies I won’t know.

Did he or she not provide you with a summary of your draft return, and a summary of your tax liability?

We have our tax return but not how the liability has been worked out.
I’m pretty sure though that it’s a non government pension.
It’s entered on form 2047 as revenue de retrait at 8.3%.

I’ve managed to calculate our general tax and also social charges payable on ISA interest and the difference would roughly equal the 8.3%.
I just don’t understand why it is in the highest allowance threshold unless our other income is being set against it. Which may be correct.
The way I read it is social charges have thresholds like tax.

Hi yes the double taxation is not effected by Brexit but as early retirées you should be paying social charges as well as tax. (Depending on income)

We are also early retirees and pay social charges but almost no tax on low earnings ( my wife’s pension). Social charges for us are 3.8% as we are low income, at least that is what we think, my wife questioned the Impôts last year and so far they have not responded but accepted what we have paid.
The levels are 3.8%, 6.6% and 9.8% depending on income.

In December I become a UK state pensioner and will be entitled to an S1, does anyone know how I register this with CPAM? I assume my CV stays the same but France will then be able to bill the UK (how the UK to France reimbursement system works I have no idea).

Best Regards


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AFAIK, your account will remain as it is but the number will change slightly to reflect the change once the S1 is registered with CPAM.

You take many copies of your S1 and then store them safely!

Then you take the S1 (you should have been sent 2) to CPAM to get them registered. If you are not able to get to se them face to face then send it via registered letter. After a while you will see the code gestion on your account change, so next time you are somewhere suitable ‘mise à jour’ your CV.

If your wife has not yet reached state pension age you also need to ask CPAM to request that she be issued with an S1 as your beneficiary (we actually got them to stamp the certificate and give it back to us to send so we knew it had been done!)

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Thank you for this, Jane. We recently got my partner added as a dependent on my S1 and I was wondering how we could tell if CPAM had activated it!

Yup, just go to your Ameli account and open his attestation de droits. The code gestion should be 70, rather than 10 or 11 (or one of the many other numbers…)

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Just checked - mine is indeed 70 but my partner’s is still 89 so they haven’t changed it yet…