4. Your French Income Tax Return

1. 4.1. Tax Return is Obligatory
2. 4.2. Tax Calendar
3. 4.3. Completing Your French Tax Return

4.1. French Income Tax Return is Obligatory

Everyone who is resident in France is obliged to submit a tax return. You are also obliged to submit a return if you are non-resident, but have earnings from France.

This rule applies even though you may be below the income threshold for liability to income tax.

If you have not previously made a tax declaration in France, (called, declaration des revenues) then you may well not be sent a tax return for your first submission.

You should contact your local tax office, or your local mairie, and ask for the paperwork.

You could also download the forms from the French tax authority website, although see later in 4.3 of this section about the forms you need to complete. There are different forms for different types and sources of income.

In your first year, those relocating to France from the UK should complete the HM Revenue Form 85, which advises the UK tax authority that you are moving abroad, and will enable you to reclaim any overpaid tax.

When you complete your first French tax return you should also complete the Form FD5, which the French tax authority then use to confirm to the UK authority that you are French tax resident.