4. Your French Income Tax Return

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

4.2. French Income Tax Calendar

French income tax is assessed in arrears, so your tax declaration for 2012 will cover your earnings for the calendar year ending 2011.

There is no PAYE system for employees, in the same way as occurs in the UK.

That said, if your income tax liability in the year is more than a few hundred euros you will be required to make provisional payments in advance against your potential liability for the following year. We say more about the payment methods in later pages.

There is a closing date each year by which the time declaration needs to be submitted to the French tax authority.

If you submit via the Internet, then residents only are given some additional weeks, with the precise date depending on the where you live in France.

It is imperative you comply with the return date or face an additional 10% tax charge.

The return should be sent in to your local tax office whose address will be on the tax papers. If you have changed address in the year it should be sent to the tax office of your former address.

In order to avoid the risk of a penalty many French people send in their tax return by recorded delivery, (recommandé avec accusé de réception), or hand it in personally to the tax office.

4.2.1. Non-Residents

If you have left France, and now live abroad, but you continue to have taxable income from France, you should send the declaration to your last tax office.

If you continue to earn income from France after you have ceased to resident, in the year you leave you will need to complete at least two forms. The forms are the normal Form 2042, as well as Form 2042-NR.

If you received income from abroad whilst you were resident in France you will also need to complete Form 2047.

If you have always lived outside of France you should submit to Service des Impôts des Particuliers des Non-Résidents (SIPNR), TSA 10010 - 10 rue du Centre - 93465 Noisy-le-Grand, Cedex.

The e mail address of the office for non-residents is: nonresidents@dgfip.finances.gouv.fr. Tél: (+0033) 01 57 33 83 00.

4.2.2. Change of Family Circumstances

If you got married, or entered a French civil partnership, in the year you have the choice of submitting either a single joing tax declaration, or two declarations, one for each of you.

If you separated, divorced or ended a civil partnership in the year, then you each need to complete your own tax declaration in relation to your own income.

If your spouse or civil partner dies in the year, then you have two tax declarations to complete, but your tax liability will normally be assessed on the basis of your circumstances on 1st January in the year, so that you benefit from the higher allowance for a couple.

4.2.3. Tax Notice

You will be advised of the outcome of your tax declaration sometime during August or September.

This tax notice is called l’avis des impots sur le revenu.

If you have tax to pay, the notice is called un avis d’imposition; if the tax authority judge you have no income tax to pay, you will receive un avis de non imposition.

You will find this document is necessary for access to, and determination of, contributions to some public services and benefits.

If you lose it you can either access it through the tax authority web site, provided you are a registered user, or you can obtain a copy from your local tax collection office, the Tresor Public, which undertakes the treasury function of the Minister of Finance.