Living in France, Paying Taxes in the UK: What Every Expat Should Know

For many Britons, France represents the ideal balance of lifestyle and opportunity — from the vineyards of Bordeaux to the cafés of Paris. Yet for those who have swapped London’s rush for Provence’s calm, one thing follows them across the Channel: taxes.

Understanding how UK and French tax systems interact is essential for avoiding double taxation, complying with both authorities, and managing wealth efficiently. This guide explores what every British expat living in France needs to know about their UK tax obligations, income reporting, and how to stay compliant with both HMRC and the French tax office (Direction Générale des Finances Publiques, or DGFiP).

1. Understanding UK Tax Residency

The foundation of every cross-border tax question is residency. Whether you owe UK tax depends not on nationality but on where you are considered tax resident.

The UK uses the Statutory Residence Test (SRT) to determine this. You are generally UK tax resident if you:

• Spend 183 days or more in the UK in a tax year;

• Have a home or family ties in the UK;

• Work full-time or maintain strong connections to the UK.

If you are UK resident, HMRC taxes your worldwide income. If you are non-resident, only income arising from the UK — such as rental income, pensions, or investments — remains taxable in the UK.

For most Britons living full-time in France, the SRT will classify them as non-residents, but this must be assessed carefully each year, as even short visits or property ownership can affect the outcome.

2. France’s Tax System and UK Connections

France, like the UK, taxes residents on worldwide income. That means even if you no longer live in Britain, you must still declare UK income on your French tax return.

Income is taxed in France at progressive rates, and social charges may also apply, especially on investment or rental income. However, thanks to international cooperation, most expats can avoid paying tax twice through the UK–France Double Taxation Convention.

3. The UK–France Double Taxation Treaty

The Double Taxation Agreement (DTA) between the UK and France determines which country has the right to tax specific forms of income. Its goal is to prevent the same earnings from being taxed twice.

Here’s how the treaty typically applies:

• UK Government pensions (e.g., civil service or military) are taxed only in the UK.

• Private or occupational pensions are taxed in France if you live there.

• Rental income from UK property is taxed in the UK, but can be declared in France for credit or exemption.

• Dividends and interest may be taxed in both countries, but French residents can claim credit for UK tax already paid.

To benefit from the DTA, expats must often file specific forms with both HMRC and the French tax office — such as form “France Individual (Double Taxation)” — to prove French residency and claim relief.

4. UK Income That Remains Taxable for French Residents

Even after moving permanently to France, certain income continues to fall under UK taxation rules:

• Rental income from UK property;

• UK government service pensions;

• Profits from a UK business;

• Interest and dividends from UK banks or companies.

These must still be declared to HMRC, often via the Self Assessment system, even if French taxes are also due. Fortunately, the DTA allows French residents to offset UK tax paid against French liabilities.

5. Filing Taxes in Two Countries

Many British expats must file tax returns in both the UK and France each year.

In the UK, the Self Assessment tax return is due by 31 January following the end of the tax year (5 April).
In France, tax returns are usually due in May or June, depending on your region.

The order of filing can matter — income declared in France may depend on documentation from the UK. Keeping detailed records of income, expenses, and any tax already paid is vital to claim relief under the DTA correctly.

6. Common Mistakes UK Expats in France Make

Even experienced expatriates can fall into avoidable traps, including:

• Failing to declare UK rental income to HMRC or DGFiP;

• Not claiming DTA relief, resulting in double taxation;

• Misreporting pension income, especially mixed public/private schemes;

• Overlooking National Insurance contributions, which can affect future State Pension eligibility;

• Neglecting exchange rate conversions when declaring income in euros.

Each of these errors can lead to penalties, delayed refunds, or unnecessary tax payments.

7. Property Ownership: Managing UK Homes from France

Many Britons retain property in the UK for rental income or as a family base.

If you rent it out while living in France, you must register under HMRC’s Non-Resident Landlord Scheme (NRLS).
Under this scheme, letting agents or tenants withhold basic-rate tax before paying rent to you — unless you receive approval from HMRC to receive rent gross (and declare it later via Self Assessment).

Typical deductible expenses include:

• Letting agent fees;

• Repairs and maintenance;

• Mortgage interest (subject to restrictions);

• Insurance and council tax (if applicable).

Proper bookkeeping can significantly reduce your taxable profit in the UK.

8. Digital Tools and Cross-Border Tax Support

Filing UK taxes from France has become much easier thanks to digitalisation.
HMRC’s online platform allows users to register, submit returns, and make payments entirely online, even from overseas.

However, interpreting tax treaties, residency tests, and pension rules across two systems can be complex. This is where professional help proves invaluable.

Specialist firms such as My Tax Accountant assist British expatriates in handling Self Assessment filings, claiming double taxation relief, and staying compliant with both HMRC and French authorities. Their experience ensures that expats avoid overpaying or missing deadlines — common pitfalls in international taxation.

9. Financial Planning for Life Between Two Systems

Beyond annual tax returns, expats should consider long-term financial strategies:

• Pension planning: Ensure your UK pension aligns with French tax treatment and inheritance laws.

• Savings and investments: Consider how France’s social charges or wealth tax may apply.

• Currency management: Use multi-currency accounts to simplify payments and minimise conversion losses.

• Healthcare and insurance: Confirm coverage under the French system (PUMA) or through private providers.

Well-structured finances not only reduce tax liabilities but also protect income stability between two jurisdictions.

10. Staying Compliant — and Confident

For British expats in France, the key to stress-free tax management lies in clarity and organisation.
Understand where you’re tax resident, declare all income, use the DTA to avoid duplication, and seek guidance when needed.

With the right preparation — and, when necessary, professional support — it’s entirely possible to enjoy France’s lifestyle and culture while keeping your UK tax affairs perfectly in order.

Final Thoughts

Living in France doesn’t mean leaving UK taxes behind — but it doesn’t have to mean confusion either. By learning how the two systems interact, using the UK–France tax treaty effectively, and planning ahead, British residents can make the most of their international lives while staying financially efficient and compliant.

In the end, managing cross-border taxes well isn’t just about rules — it’s about peace of mind, freedom, and knowing your finances are as balanced as your new life in France.