Mystery tax prélèvement

As usual, the impots people have split my tax liability for 2023 over four monthly payments starting on the 26th. A tax prélèvement appeared on my bank account a couple of days ago for about 10% of my bill. I’m wondering if they have decided to put me on monthly payments for the next tax year, although I don’t remember signing up for this. Any clues to what this prélèvement was for?

sounds like it’s this…

Thanks, Stella. Just shows how little I understand about the French tax system. I may go to an accountant next year to make sure I’ve been doing things properly.

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If you look on the Mon Espace section of the Finance Publiques the second box on the left hand side shows how much is being taken each month.

Thank you. The surprise prélèvement is listed under "Vos acomptes mensuels sur vos revenus fonciers, indépendants, pensions alimentaires… " This could have something to do with a little rental income I get from the UK, which is taxed by HMRC. I may have put something in the wrong box. Will have to check.

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It is payments in advance for next year. You can alter the amount in your personal space.

Not all accountants understand international tax treaties and can make a huge mess! Check they have the right experience.

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That fits in with the numbers, Jane. A quck visit to France Service would probably explain all, or not. Thanks for your input.

I think it will be on your UK pensions income or other income taxable in France. Not UK rent. The levy should be a percentage of your france taxable income you declared in the last return before any deductions or credits. Also it’s not levied on interest etc.

On your tax return -

“Le taux moyen d’imposition est différent du taux de prélèvement à la source,
car ce dernier est calculé hors réductions ou crédits d’impôt et ne tient pas
compte de certains revenus, comme les plus-values de cession de valeurs
mobilières ou les revenus taxés à taux forfaitaire.”

You can see the percentage in your prelevement de la source page on your space.

Did you not have a prelevement last year? If it’s a first online return maybe you didn’t get it last year? Or maybe your pension etc income is new?

The monthly withdrawals from an account are 10% of the total taxes for this year on the assumption that next years taxable income will be the same.

Yes, but in previous years my tax payment has been taken in four prélevèments in Sept, Oct, Nov and Dec. The impôts said this would happen again this year. My confusion arose through a new prélevèment a few days ago, in addition to the expected prélevèments over four months. It seems they have put me down for monthly prepayments towards next year’s tax, as Jane suggested. The only reason I though it might be connected to rental income was the use of the word foncier in the stated purpose of the prélevèment.

Yes, that’ll be it. Which is what I meant when I asked have had the prelevement before - I did mean the prelevement a la source.

To me, it’s a bit of a mystery why you have only just now had (suffered?) the new prelevement at source! I’ve had prelevement a la source since my second online tax return, after the first paper return - I’ve been receiving a pension, now taxable in France, since my first return, on which I pay the prelevement at source -as well as the September - December outstanding tax payments.

I too was a bit surprised when I first got the prelevement at source, but I understand it now.

Thanks, everone, for your help.