I’m afraid I have not one positive thing to say about Avranches tax office. St Lo was efficient, knowledgeable, you could just drop in and talk to someone, in short it was (and still appears to be) great!
If you are lucky enough to get inside the Avranches office, where you will wait in a corridor in what appears to be a largely disused semi-derelict building, you are likely to see someone who is a)very curt and largely unpleasant and b) knows very little.
I haven’t been able to get an appointment to see anyone as the last time I tried it was refused…
A theoretical question i knew of posed to local Impôts. Appaeently they seemed familiar with the problem and said they would be ok with treating the second withdrawal at the 7.5/net 6.75% rate provided the whole fund was taken.
I’d have also wanted it in writing - apparently there is a procedure in France where you can get things “pre-cleared” similar to one in HMRC - I might have tried for that too.
Those files are super useful. Thank you very much.
I’ve yet to read all the notes but the impression I get from reading the form is that you can’t set yourself up in advance of getting a specific pension i.e. if I use my private pension pot(s) to buy an annuity when I turn 65 I’ll have to complete one FFI then have to do another FFI a year later when I become eligible for my UK state pension.
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Agreed, it certainly can’t do any harm to discuss the situation with a tax inspector, and ask if they can give a written permsission. I wonder if @George1 has any opinion here - he did pose his written question, though that was when he looked to take two lump sums quite separately, and if I recall the first in the UK. - rather than an initial small sum to generate the tax code as you suggest.
The discussions on annuities have given me an idea - one could take the large lump sum, and a very small annuity with the same scheme provider at the same time (as allowed by France) - say a few hundred, whatever one could get away with. After a month or two the tax code would arrive and the provider could then refund the emergency tax?
One more thing - the lump sum even at 6.75% is taken into account for France’s high income supplement - so best to split any large pots up and cash in over several years.
However, I received an email from Blevins on the France tax proposals for 2025 - I’m quoting it here -
Extension to additional tax on ‘high income’
France already applies an additional charge on higher incomes – the Contribution exceptionnelle sur les hauts revenus – as follows:
For individuals – 3% on income over €250,000 | 4% on income exceeding €500,000
For couples – 3% on income over €500,000 | 4% on income exceeding €1,000,000
The government’s draft budget proposed a further additional charge – Contribution différentielle sur les hauts revenus – for households subject to the existing additional charge.
The measure aims to ensure that high income households are subject to a minimum tax of 20%. If the effective tax rate after taking income tax and the existing additional charge into account falls below 20%, the new contribution will be payable to meet the minimum 20% liability.
While this measure targets higher earners, it will also catch those taking a large lump sum payment from their pension. If you are considering this, take personalised advice.
Also -
Under the government’s original proposals, this new charge would apply for 2024 to 2026 income. A ‘taper relief’ measure would benefit single taxpayers with taxable income below €330,000 or €660,000 for a couple.
However, since then the Assemblée Nationale voted to:
Make the new Contribution différentielle sur les hauts revenus permanent as opposed to temporary.
Remove some of its proposed tax reliefs.
Unfortunately correct. That would be super practical but it isn’t how HMRC operates…
You will need one FFI for every individual pension - I think you mentioned in your original post that you had two schemes, so two FFIs needed ,plus one for your UK state pension… unfortunately.
Right everyone… me and @cat are doing some podcast recording next week…
I’m going to do a Q and A Podcast and I’ll set up a separate thread and if you want to ask a financial question we will do our best to answer as many as possible.
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Well remembered! I did indeed do a "rescrit’ - ie an advance tax ruling. I strongly suspect that if a similar request is made as Karen suggests, the rescrit will be deemed to be ‘above their paygrade’ for any individual tax office to opine on, (this is what happened when I asked the question). The question will probably be rapidly forwarded to HQ lawyers for a view. The problem is that the sort of pragmatism you might get locally is probably lost by the time it gets to senior officials who will be wary of creating a precedent. Strictly they should say no. However it costs nothing to ask for a rescrit!
A valuable reminder…
Shit, I just listed mine on the one FFI, I had a query from HMRC but it wasn’t about multiple entrants 
I think someone here on SFsaid they did an FFI with a list of various sources of income on it… presumably 1 fund/pot = 1 source of income.
btw there are some reasons concerning things needing to concern a whole pot/ fund in the UK, why sometimes splitting a pot may be worth it - ideally between different providers.
Such as the need to take the whole of a pot in one go to qualify for the net 6.75% in France. Or if at the UK end you’re going to state you’re using the ‘trivial commutation’ rule that lets you take up to a total of £30k in your life, in no more thañ 3 withdrawals each taking the whole of a pot of a maximum value of £10k each pot… these withdrawals aee all taxfree if you state upfront you’re using this rule (and you need a competent provider). So £60k taxfree under UK rules, for a couple.
In that sort of case it can be worth creating new UK pots to optimise and it’s perfectly legit. There are likely to be some small fees involved and make sure each provider says they can do it as some don’t have the admin or don’t want to.
No problemo, we listed several pensions on the one form when first moved.
I agree, Mark, there is no reason to worry. As far as I’m aware there is no technical or substantive basis for HMRC to insist on having a separate FFI per pension scheme. The only reasons I have suggested using a separate form per pension scheme are the anecdotal reports from others including on SF,who have been told by HMRC staff that there should be one form per pension. I suspect this is entirely a matter of the bureaucratic preference of the particular tax officer that picks up your FFI…
My (minor) recommendation to others going forward is that, in an abundance of caution, still do a separate FFI per pension to lessen the risk of your FFI coming across the desk of a tax official who wants two or more forms. Don’t give them any excuse to put your FFI to one side! If you’ve followed the advice of creating a PDF/ typed version of the form, it’s not too much of a burden to edit it to produce a second, separate form.
I think I’ll wait until P60s are issued and see what they say.
I just wish I could get my FFI signed and stamped in the first place! What do people think of my chances if I write a covering letter and shove the wretched thing in the Avranches Impot post box?
Sub-question for @George1 - what software did you use to type into the PDF form? Is it pricey?
I get a UK state pension and have an old company one. Both pay approx £1000 per month which pushes me over the £12500 tax break so I should be paying 20% on the excess. I just take them into my uk account and transfer monthly.
I say should be paying because I have contacted the tax people who said contact pensions. Pensions said contact tax. So I tried the people paying the company pension and they said they couldn’t do anything until told by HMRC. The only sure thing is that one day I will get a large bill!
I have a much larger SIP currently untouched which I will need to take advice on.
Are you in the UK or France?
Did you take it to Avranches? (Sorry, can’t remember:thinking:). When I went, I timed it to arrive just before opening time at 2pm, already 7 people in front 
. There was a man on the desk just inside the automatic double set of doors who seemed to be dealing with everything. I’d mistakenly expected some sort of ticketing system, or he would screen people depending on their enquiry and direct to whichever office to go to. It resulted in the queue going through the automated doors which kept wanting to open and close, but couldn’t because of the queue. It was also blowing a gale so he spent half the time making sure his desk contents didn’t go anywhere.
When I eventually got seen, he did seem to deal with my problem(s) quite quickly, but they still haven’t taken last years TF.
You did incredibly well to get in at all @mark - most impressed. Yes indeed, I would have expected a ticketing system but it’s complete chaos in Avranches. Glad you had a positive outcome though (of sorts)
I took my form along to St Lo because of how helpful they were and they so-say talked to Avranches about it. Since then it has disappeared. Perhaps I’ll try the approach you did with Avranches (while wearing oilskins and sou-wester, obviously 
)
Absolutely free, and very easy to operate - even I, a tech luddite, could work it!
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I just use the standard, free Adobe Acrobat. It allows you to fill in forms, save them and even digitally sign them if you need. I needed to do this to be able to send some documents to my bank electronically.
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I’ll try and cover this on the upcoming podcast for you