Social charges relevant guidance

(anne elvidge) #1

We have recently received a demand for our tax and social charges. The tax is likely ok but they have applied social charges to our income from rental in the UK . This income is declared in the UK (with tax paid there) and so should not attract such charges here. Can anyone tell me where to find the relevant guidance on this (in French) to which I can refer the official at the local tax office here? We intend to visit them asap to clear this up.

(Patrick O'brien) #2

Hi,
Here is a link to the treaty in french;

http://www.ambafrance-uk.org/IMG/pdf_convention_france-ru_francais.pdf

;- direct the agents attention to article 6 “revenus immobiliers” which clearly states that any such income is taxable in the state where the property is sited.
article 24 part 3 explains how such revenues (“taxable in or taxable only in the UK”) are exempted by a system of credits.
article 2 specifies that contributions sociales are covered by the treaty.

(anne elvidge) #3

Thank you for that, we went to the local office today and after some checking it was agreed that we did not have to pay.

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