Tax treatment of ISAs

Hello is it true that this year they have changed 1) how we declare ISA “income” and 2) how it is taxed?
I assume yes for the first question, as I no longer see “Revenue réputés distribués” on form 2047 which I had used for income declaration (e.g. distribution reinvested).
For the second question, I read that all GAINS in value over the year, whether withdrawn or not, are taxed at 30% (presumably plus social charges at 17%). Is this right?
And where on the form do I declare it??

As I understand it , UK ISAs are treated as normal taxable investments in France; so if they are cash based any interest earned in the year is declared on 2047 under 230-237 (gross ,no credit)and transferred to 2TR.on 2042

Equity ISA gains (whether or not re-invested) are declared at 200-207 .and transferred to 2DC on 2042.
They should then be taxed at your normal marginal rate , and subject to Social Charges.

The 30% is a new fixed rate (PFU) including Social Charges which applies at source, if you don’t opt for declaration along with your other income. If you normally pay tax at 30% or more it may pay you to accept the fixed rate. Of course as these are UK investments the PFU cannot be appled by the payers , so you will need to advise the tax office of your choice -might pay to visit them.

Hello Patrick
Very sorry for not replying at the time.
Thank you very much for your response.
I got my declaration filed in time.
best regards