Tax 2021 (2020 income)

On my tax submission i have the lines " Impôt sur les revenus soumis au barème" then below that Décote. This is a minus ie deduction.

I can’t get in touch with the excellent guy who filled in the forms for me for a couple of weeks so wondered if anybody knows what they are!

Some tax households can benefit from a discount to reduce the amount of their income tax. Are you concerned? How is it calculated?

The discount is a mechanism for reducing the amount of income tax provided for in Article 197 of the General Tax Code. It is used to correct the amount of gross tax obtained by applying the progressive tax scale, after applying any ceiling on the effects of the family allowance and before taking into account tax reductions/credits.


@graham …thanks

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Wouldn’t it be nice, although I have no right to expect it living in a foreign country voluntarily as I do, if tax and other forms were available in English and other languages.

The authorities who send speeding fine demands have no difficulty in automatically deciding where someone comes from and supply their paperwork in any one of about 4 different languages. :astonished:

It would at least save a lot of forum and other time every year due to understandable confusion. :wink: :laughing:

Different mindsets can cause all sorts of problems, particularly with Tax.

I think the big difference is if you are speeding somewhere in a foreign registered car there’s no assumption you speak the language properly - whereas if you live somewhere and are settled and pay taxes it is legitimate to expect you to speak the local language.

Incidentally my German speeding tickets have all been entirely in German and all the on-line paying process was in German too, I didn’t notice any different language options.

Sadly, doing 80,000 kms a year until quite recently, I have a lot of experience in this area. I am not a fast driver, all my tickets have been either due to inattention or crafty multiple speed changes usually only 1 or 2 kms over permitted.

However, all my tickets have been in France with a French registered car and, apart from the first one, all left hookers. And all of those tickets have been in English, without any reference to me for choice, so they must know from their details of me that I am English and send the form accordingly. I noticed on this last one that there is a small area where the various languages are indicated.

My suggestion for an English tax form was not serious, more that I have always been surprised that the speeding ones are, well, American anyway. :wink: :roll_eyes:

Does show that they can do it though, and I wonder if it might be of advantage to the state not to have so many mistakes made or queries needing answers. Perhaps not. :confused: :slightly_smiling_face:

If the tax forms are in English then that opens up possible areas of dispute. And if some error ends up at a Tribunal that will all be in French and they won’t be wanting to argue to meaning of the translation.

But they could do a guidance note in English if the stats say there are enough anglophone tax payers. (140,000 Brits isn’t really worth it)

Point taken Jane. Just one thing I didn’t make clear, it isn’t the postal notice of infringement that is in English, just the online form from in order to pay online. :slightly_smiling_face:

Question about the S1.
Does an S1 based on employment in the UK exempt just the holder from Fr social security charges or does it exempt the holder’s employer from these as well?

I doubt it would exempt the employer. The S1 is a document issued to a person but on this, you would need to seek professional advice as there are some exemptions available ISTR specific to certain areas.

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Hi, I’ve got one. The question whether the employer has to pay any SS charges, or indeed taxes, in France does not arise because the S1 identifies the UK as responsible for social security - the employer continues to pay NI contributions (and your PAYE) in UK. The employer does not have a presence in France.

They won’t notice anything.

If the situation changed and it was decided you were not a cross-border worker, then the employer would have to pay France tax and social security.

Hope that helps.

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Thanks to both @larkswood12 @graham . I’m guessing you’re both right. Should be ok but caution is needed.

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I’ve had a letter from a tax person - not the one we initially engaged with and who photocopied passports, S1’s.

As it appears I’m declaring for the first time on paper, it requests I send a scan of ID, and healthcover (presume S1 and / or CPAM attestation?).

It also asks for l’attestation d’imposition ou de non imposition de vos revenus de source anglaise

which google traslates as - proof of taxation or non-taxation of your income from English sources

I wonder what is required here - is it the yet to be stamped form france individuel? Is it a last tax return - if so, the problem is it will show all income being taxed in the UK?

Anyone else had such a request? Any ideas before I reply?


The problem you will have from forms from UK is the different accounting periods (UK April to March, France Jan - Dec). So something like a P60 (UK Employment Tax Declaration) is almost pointless)

in which box did you place your income from UK (presumably pension)? If in 1AL (or BL for 2nd Declarant) and 8TK then they are looking for proof that the DTT is in effect in respect of that income source. The France Form-Individual is more concerned with your tax treatment in the UK under the DTT than it is with your French obligations.

I send my UK tax notice

(Deleted image as apparently can see tax reference etc)

Thanks all,

I have done:

** frontalier UK salary taxed in UK in box 1AC (which was 1AF on paper),

    • pension taxable in france declared in form 2047 section 12, and tick box ‘prive’ and then in form 2042 Cadre 1 – line 1AM .
    • interest in form 2047 line 260 and then in form 2042 line 2TR

Madame has a LG pension - separate returns. I put that pension in line 1AL, (1AH in the instructions but no 1AH in the paper form) but a letter hasn’t come for her yet.

So I guess they want me to show salary is being taxed UK, so the last return should be OK. For Madame, a pension slip for her LG pension showing tax might suffice?

do you not fill in one return for the foyer - Dec #1 (you) and Dec #2 (madame)?
Either way, you should by now have a P60 from the UK local government employer (or downloadable from them) and that would probably suffice to prove its status.