UK Taxes for Expats Living in France
France remains one of the top destinations for UK expats, from the Dordogne to Paris and beyond. Moving to France brings French tax residency obligations and, for many, ongoing UK filing requirements for the year of departure and subsequent years if UK-source income continues. The UK-France Double Taxation Agreement provides relief, but France's progressive tax system and the interaction with UK assets such as property and pensions require specialist knowledge.
Local tax authority
The UK-France Double Taxation Convention (1968, updated 2009 and later protocols) is comprehensive, covering income tax, capital gains, and inheritance. It includes specific provisions for pensions (government pensions taxable only in the UK), dividends (15%), interest (0%), and royalties (0%). The treaty uses both the exemption and credit methods depending on income type.
France-specific complexities for UK filers
- France applies worldwide taxation to tax residents; UK nationals with French residence face dual reporting obligations
- French social charges (CSG/CRDS at 9.7% on investment income) are not income tax — their creditability against UK tax is limited
- French income tax rates reach 45% (plus social charges), making total effective rates high for upper-bracket income
- Post-Brexit, UK nationals in France must hold a Carte de Séjour (residence permit) rather than relying on EU freedom of movement
- French IFI (Impôt sur la Fortune Immobilière) wealth tax on real estate above €1.3m applies to French residents
- French inheritance law (succession rules) interacts significantly with UK domicile and estate planning
What's different about filing from France
Split Year Treatment and leaving the UK for France
The year you depart the UK for France, the Statutory Residence Test determines when UK tax residency ends. Split Year Treatment divides the tax year — your income up to the departure date is fully UK-taxable; after that date, only UK-source income (such as UK rental income or the State Pension) is taxable in the UK. Getting this correct in the Self Assessment return for the year of departure is the most important filing for most UK expats moving to France.
UK property rental income from France
UK rental income remains taxable in the UK even after you become a French tax resident. Under the UK-France DTA, immovable property income is taxable in the country where the property is located — so UK property income goes to HMRC. As a non-resident landlord, you must either register with HMRC's Non-Resident Landlord Scheme (to receive rent gross) or allow your agent to withhold 20% tax. The income is also declarable in France, but France gives credit for UK tax paid, avoiding double taxation.
French social charges (CSG/CRDS) and the DTA
France levies CSG (Contribution Sociale Généralisée) and CRDS (Contribution au Remboursement de la Dette Sociale) at a combined 9.7% on investment and rental income. These are not income taxes in the traditional sense — they are social levies. Post-Brexit, UK nationals living in France are generally not covered by the French social security system for these charges, and the UK-France DTA does not cover social charges. This creates a situation where some investment income may face both French social charges and UK income tax without full double-taxation relief.
Recommended UK plans for France-based expats
Frequently asked questions about UK taxes in France
Do I owe UK tax on my French salary?
Once you are a French tax resident and non-UK resident, your French employment income is generally taxable only in France, not in the UK. The UK-France DTA assigns employment income to the country where the work is performed. You would not normally owe UK income tax on your French salary, but you may still need a UK Self Assessment return if you have other UK-source income.
Is my UK pension taxed in France or the UK?
Government service pensions (including certain civil service, military, and NHS pensions) remain taxable only in the UK under the DTA. Private and occupational pensions are generally taxable in France (as the country of residence), with a credit given against any UK tax withheld. The State Pension is taxable in the UK. The split treatment depends on the type of pension — we work through this carefully for each client.
Are French social charges (CSG/CRDS) creditable against UK tax?
For post-Brexit UK nationals in France, this is a complex area. HMRC generally does not accept French social charges as creditable foreign taxes because they are social levies, not income taxes. Some relief may be available depending on your specific income type and circumstances, but this is an area where specialist advice — which we provide — is essential.
Do I still need to file a UK Self Assessment after moving to France?
For the tax year you leave the UK, yes. After that, you need to file a UK Self Assessment if you have any UK-source income — UK rental income, a UK pension, UK employment income, UK dividends above the allowance, or UK capital gains above the annual exempt amount. Many UK expats in France have ongoing UK obligations.