UK NI Contributions and French Declaration of Revenue


I have 2 years missing contributions on my UK National Insurance record. I am french resident for Tax purposes. My question is if I pay my missing NI contributions can that payment reduce my French income tax/social charges liability?


Are you a UK pensioner with an S1?
How do you think it might reduce your French income tax/social charges?

Hi Graham,

Not on S1 yet I am 59.

Answer to your second question is that I have no idea, but if it does then it makes paying the missing UK contributions more attractive.

Hi Allen, the only reason to pay voluntary contributions is if you don’t have enough contribution years to qualify for a full UK state pension. The French authorities won’t have any interest in those.
Before you do make any payments I suggest you have a look at the link below to make sure you really need to pay them.
I hope that helps.
Izzy x


…except in circumstances where the amount of Pension you receive exceeds the allowance at the point of which you will have to pay tax on your (worldwide) income…
For a pension, there is an additional 10% tax free allowance. A good number of UK Pensioners find that their State Pension (if that’s all they have) does not incur a tax liability in France because it falls below the threshold.

Thanks Irene,

I’m short of 2 years contributions to get £175.20 per week. I have more missing years than the 2 says I need. Current pension forecast is £168.67, I think that means no further contributions. 2 additional years will cost £1.5k which I would recover (i.e. difference between my Max forecast and current forecast) in 4.5 years. Which sounds good . If I can use that 1.5k payment to reduce my French tax/social bill then it is even more attractive.

Head hurts.


Sorry Allen, I don’t get it. How will that £1½k payment reduce your tax bill when you will probably not pay French tax on your pension at £166.67 per week x 53 weeks anyway. If the extra cash will help you buy a few more spuds and only take 4½ years to break even and still not pay French tax, where’s the issue?

Hi Graham, Thanks for your reply,

I’m not saying that it is an issue. I just want to understand the implications. You are correct in that currently I do not pay french tax but I do pay about €1,000 pa in social charges. I don’t know if there are any deductions that can be made against social charges but I understand there are some around tax. Hence the question.


PS. I can highly recommend Lidl 's L’Isle de Re potatoes.

Problem is Allen that NI is not tax. I can’t imagine how you will be able to reduce a French tax bill by paying NI in UK. I’m not sure why you think it’s possible.
Izzy x

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If it’s not an impertinent question, on what are you paying these social charges?
I agree with Izzy. UK NI is not covered within the double taxation treaty between France and the UK

Thanks Izzy, I have no idea if its possible. That’s why I asked.


Hello Graham, its paid on unearned income from movable assets, i.e. interest from savings. I think that’s the term.


Well if you go back to first principles then you will note that the reason there are reciprocal arrangements with regard to tax between the UK and other countries, including France, is because of Double Tax Treaties (or Conventions if you prefer). To be covered by such a treaty then the “charge” or “deduction” or whatever you want to call it must be a tax and, as National Insurance is not a tax, it’s not covered.
I suggest you have a little bit of fun with Google and type in “UK France Double Tax Treaty”. You will be able to see for yourself what is covered and what is not.
Izzy x

Ah, assets mobiliers… understood.
I can’t see that any reduction in your CSG liability will apply in the case you mention.
I’m sure you have seen this reference (or similar) about CSG.
Your big question is whether being not yet in possession of an S1 will have implications on your CSG bill post Brexit… the level of UK State Pension income alone mentioned above should not perhaps incur an additional liability but CSG will remain payable on assets mobiliers, bank interest, winnings on Premium Bonds etc.
There are a number of tax free vehicles to consider in France to reduce your tax bill and you should seek appropriate advice about those if you deem it relevant (but I am not a financial advisor).

Thank you Lizzie and Graham.

Arrgh lots of reading, which I might not have focused on. I’m putting it on my wet day job list.

Enjoy the evening.



Well Allen if the business case stands alone then go for it, anything you can get back here is gravy.

Cheers John, just writing to DWP to confirm.

I topped up my NI contributions during the time when I was resident in France and had a tax adviser. No mention was ever made of any French tax reduction.

:slightly_smiling_face:It was probably the best return on capital that I have ever made.

Thanks Tom,

I’m going to ask the question on the Impots web site. Nothing ventured nothing gained, but I’m not hopefull!


Ils dit non!