A local accountant announced that the rate is 1.15794
1 Like
Would that be the average over the year or the median of the ones for 31/12/2021 and 31/12/2022 ? I know our local tax office prefers the median calculation to an average but I think you can use either
I always ask my local tax office. Just send them a message in your espace personnel.
The Connexionās tax guide gives Ā£1 = ā¬1.158
1 Like
Out of curiosity I went into the ādeclarationsā section of my Espace Particulier online to see what was there, as last year,my first year of filing, there was a notice saying I had to paper file.
No such notice was awaiting me this year, being tax filing year 2. Iām afraid I just couldnāt stop myself completing the return online, (out of sheer novelty value. in my caseā¦)
1 Like
@graham Brief feedback on the 2022 tax return I completed yesterday (my first online). Apologies if this is all obvious/well knownā¦
- You get immediately reminded to (separately) complete the new return concerning confirmation of the details of your principal residence or maison secondaire
- Form 3916 for overseas bank accounts does not pick up information entered manually on paper tax return filing from the prior year, so will require fresh inputting of information for those filing online for the first time
- There is a possible formatting issue with entering details of the address etc of your bank(s) on form 3916. It rejected the first 4 attempts, saying the inputs have to be letters or numbers - which mine were, but it still didnāt like it.
- Iām sure this is a perennial issue but entering data such as income from a foreign, eg UK, pension on form/annexe 2047 doesnāt seem to be automatically transferred to the main return, so I had to re-enter the same data on the latter. It does seem to be odd that they (presumably) design a form like this, it would be so easy to automatically pick up the key data from an annexe and add it to the relevant portion of the main return.
- I assume (and hope) the system saves inputted data as you go along, but I did the return in one go, so didnāt get to test this.
- You need your RIB/banking details to hand for your first online filing, so they can debit/credit your account and debit payments on account going forwards.
Hope this is of some use ā¦
I received an email invitation to declare online last night, I have only done it on paper since 1989 so decided to give it a go this morning. All straightforward as amounts were already inserted except for the bit of salary from last year. Then I went onto the Biens Immobiliers page to do the declaration they are asking for this year. Apparently as the property was only constructed and sold to me last summer they do not need the information as I do not pay TF for the first two years anyway and the property is not known as an established/developed property at this time. That may tell others who are perplexed too if they have a new house and nothing comes up in the box except this already known address etc.
I left off a fairly sizeable amount of bank interest (bank interest used to be a thing back then
I posed this question last year because for the first time my bank in England started paying interest on a current account. I couldnāt find where to declare it and in the end explained, with the amount, in the comments section. It wasnāt very much but I never heard anything back from them.
Can you remember where it was declared in the end? Or is that too far back to be relevant now?
A question from a new pensioner is this. Next year I will have to declare my revenue via the UK state pension which has just started to be paid direct into my french account and shows up as euros. Do I have to fill in any other paperwork regarding this payment each month or is the fact that it arrives here automatically with no mention to any sterling amounts anywhere? Just thought I would ask then I can note it down in my diary to be prepared for 2024. I have no UK accounts nor payments made elsewhere, everything else I get comes from France.
Just had this conversation with my ex husband(who applied and receives for his UK pension via Carsat) and I would think that as it originates from the UK it should be entered in the Annexe, Revenus de Source Etrangere et Revenus encaissĆ©s a lāĆ©tranger under Pensions,Retraites,Rentes ticking the public box
Its how I declare my private pension which is automatically sent to my French bank account.
Thank you, in other words the same place where I declare all our UK pensions then? Just add it in with my, or Franās, pensions as we have joint accounts in both countries?
Just to add that none of our UK incomes are sent directly to France, I control exactly when, and how much of, those arrive.
Thatās fine. But you have done the necessary to ensure paid gross?
Hi David
The last time I filled in a French tax return was in 2018 and the box for interest was in the Divers section on the last page (this was a pre-filled form or Declaration Preremplie, but with accents in the right place!!!) Just checked my copy and it was box 8TK which was called Revenus de source etrangere ouvrant droit a un credit dāimpot egal a lāimpot francais (sorry for lack of accents again!). Iād always put it in the same box and never been corrected. Not sure how much use that is some 5 years later. Maybe someone else will have a better idea.
Izzy x
1 Like
Sorry not very good with such things, what do you mean paid gross, and as for payments originally in sterling I have no idea what I am paid apart from a letter which stated how much per week if that means anything. I just presumed that as it arrives in euros direct, I have nothing else to declare and of course there is the exchange rate which is never stable. The paper form always had the amounts already filled in as has been done again this year but online for the first time for me as I have never had any income from the UK before. What is this annexe mentioned in the other answer post?
8TK rings a bell, I havenāt opened the email or the online form yet but I will have another look at that, but I have a feeling I was steered away from that before for some reason.
Hi David,
Being a UK bank perhaps it was an amount less than the electricity which it would have cost the impot to respond and therefore they wrote it off. 
re your further posts, interest is not = pension, first we get a 10% deduction for pensions (up to approx 4K) and second interest is taxed at 20.3 (?) % flat rate (I think you have a S1 - ah maybe you donāt so it would then be 30%).
Wheras pensions are taxed on your progressive rate, e.g first 11K euros at 0% tax.
Going forward, and assuming itās the same as 2021, enter UK interest in Form 2047 section 260, under āinteretsā , you may get a message to report the amount automatically to 2042 2TR - which might contain your France interest reported by France banks. If so, you donāt have to auto report it and overwrite the 2042 box.
Then on Form 2042 box 2TR make sure the total interest France + UK banks adds up correctly and enter the total amount. Simples. Hope that helps.
ps 8TK is the box for foreign income which is added to your France income and then given a proportional rebate under the double tax treaty - you wonāt get a rebate for interest (fully taxable in France), so yes correct to swerve. Income with rebates which goes in 8TK includes rent and Uk government pensions - and UK state pension is not a govt pension.
pps if itās better for you to have interest taxed according to scale rate (basically if your biggest tax rate is 11%, not 30%) then opt for having your interest taxed at scale rate rather than flat rate 20.3%. spoiler - NOT FINANCIAL ADVICE!
And with a nod to Janeās comment to Shiba about ensuring your UK interest (or state pension) is paid gross, your UK interest is automatically paid gross, so no need for any double tax malarky here.
UK / France tax treaty form still needed for our UK state pension because with UK inflation and frozen tax bands it will only be another few years when everyone in the UK will have income more than the UK tax free limit of 12570Ā£
regards
1 Like
Can I double check this? Has anyone ever been asked /been expected (eg by HMRC) to make a treaty claim for the UK state pension? Happy to stand corrected but Iāve honestly never heard of this requirement for the UK state pension, since I understand itās automatically paid gross. Youād think HMRC would be buried under the weight of state pension claims from non UK resident pensioners if this was the caseā¦
I fully appreciate the need for a treaty claim for French residents to reclaim UK tax/have the pensions paid gross on UK private pensions, ie that are taxed in the UK in the absence of a claim (a sore point, Iāve been waiting over a year for HMRC to agree just such a refund).
Genuinely interested to hear if anyone in receipt of the UK state pension in France had to make a treaty claimā¦
EDIT I can now see from the tax treaty claim form it asks about the UK state pension, in Part C, but I wonder why it does, given the state pension is paid grossā¦
Thank you for that, we donāt actually pay tax in either country because our income isnāt high enough, but if it was, it would definitely only be in France. We were divorced completely from the UK for tax purposes over 23 years ago.
However, when I am filling in the form and have to declare this tiny bank interest, I will refer back to your post for guidance. 
George seems to have confirmed that it is always paid gross, so ignore me! I donā get mine yet so didnāt know whether you have to tell HMRC to pay gross.
Keep hold of the letters with the amounts as this is your justicatif if ever needed.
1 Like
I, like Shiba, have UK pension paid directly into my French account and so enter the sum of payments received - only adjusted for 1 Jan to 31 Dec. Can you point me to what it is that one should do to ensure that the pension is being paid gross? Should I just call HMRC?