Can someone tell me whether my Government Pension (Teachers) has to be entered into Box 8TI or 8TK
As far as I know UK Gov Pension are exonerated from taxes in France (and vice versa), according to the bilateral convention.
.Therefore "Si vous êtes domicilié en France et percevez ...des pensions de source étrangère ... exonérés d’impôt sur le revenu en France mais retenus pour le calcul du taux effectif, remplissez les cases 1AC et suivantes (sans les indiquer en case 8TI) que vous disposiez ou non d’autres revenus de source étrangère "
In plain English it says you should enter your pension into box 1AC and following and not in Box 8TI or 8TK.
I am sorry if I add confusion but that's the way I understand it.
Thanks for the reply Christian. My Form 2042K doesnt have a Box 1AC.
It must be then the Boxes 1AH to 1 DH as mentioned below. I checked on last year 2042C form (the K Form with no name on it) as the 2016 dition is not available. Indeed, the boxes 1 AH to 1 DH are those related to pensions.
And that's what the "service des impôts" says:
– vous percevez des salaires ou pensions de source étrangère exonérés en France et retenus pour le calcul du taux effectif, vous êtes alors dispensé de souscrire la déclaration n° 2047 et devez indiquer le montant de ces revenus cases 1AC à 1DC ou 1AH à 1DH de la déclaration n° 2042C.
And they repeat you should not fill Box 8TI.
Hope that will help.
This is really odd. My form 2042K for this year has none of these boxes. However, on form 2047K it tells me:
"Si vous avez percu des salaries ou des pensions, declarez directement leur montant lignes 1AC ou1AH de la declaration 2042C sans les indiquer ci-dessous."
I wasnt sent 2042C and on checking previous years have never had one.
Theoretically, 2042K is a personalized 2042C and as I mentioned, 2042C for 2016 is not available yet on the net.
I would advise to send an email to your "centre des impôts" in France.
Oh, Saint Bureaucracy...
Did you manage to find out where to put your teacher's pension on tax form ? I am still not sure where it should be entered. I must have the same tax form as you. As a last resort I will have to queue at the tax office.
After much research I was advised to enter it in Box 8TK on the 2042K and in Section 6 of the 2047K.
There is some debate over whether it should be included in Box 1AS (or 1BS) added together with any other pension income eg State Retirement Pension. I purchased the Connexion Guide and it is not definitive.
Hope thet helps.
Thanks for your reply. I actually called into the tax office today. The young lady on the desk rang someone to clarify where to enter the details. She has written in pencil ( section 6 2047k ) Pension Publique.Under nature du revenue. and Royaume Uni is pays d'encaissement. Declarant is you of course. Next to this section is written 8TK. This corresponds to the blue form ,section 8, divers. She has marked this also. Really it is virtually the same as last year. I do not think it should be added in under any other box. It should be tax free in France as far as I am aware. My nursing pension does not come up to the tax threshold in UK so they do not tax it. As far as I am aware goverment pensions are not taxed in France. Hope this is of some help.
If you are using the on-line system then when you fill in section 6 on the 2047K form with the details of your govt. service pension then it will automatically transfer the value to 8TK on the 2042 form. It does not automatically put or add it to section 1, and my understanding is that you don't need to put it there. Note that filling in section 6 on 2042K means that it is not exonerated from the calculation from french tax but is credited as though the french tax on this income had been paid.
The format of the 2047K has changed a little this year, there now being 9 sections instead of the previous 8. The old section VI has now been divided into sections 6 and 7 of this years form, thus creating the additional section.
For many years now I have always declared my Government Occupational Pension (Police) under the 'Revenues Exoneres' section which is then carried forward to 8TI on the 2042K. This has been accepted by the tax office without question, and no French Tax is charged.
Previously, the 'Revenues Exoneres' was section VII on the 2047K, but this has now become section 8 on this years form. Both section VII of the old form, and section 8 of the new form, carry forward to 8TI on the 2042K, so this is the part of the new form where I shall be entering my Gov't Pension.
Hope this helps.