Even though you may below the income threshold at which the tax becomes payable, if you are resident in France you are obliged to submit an income tax return. If you are not sent a tax return to complete, you need to obtain one.
Even if you are non-resident, if you earn income in France you are required to make a French income tax declaration.
If you have any doubts about your residence status, and you do not wish to become resident in France, you can minimise the risk by continuing to own a property in your home country, and spend at least 183 days a year there.
It would be a mistake to assume that France is necessarily a high tax country. Those who retire to France are likely to be pleasantly surprised at just how little in taxes they will pay.
If you are relocating permanently to France and you are a UK national in receipt of a private sector pension, annuity, interest or royalties from the UK, then you can apply to HM Revenue & Customs to obtain relief at source from UK taxation.
Interest on foreign bank accounts within the EEA and certain other countries is now reported to the French tax authorities, and France, like many other in the world, is determined to crack down on bank secrecy.
Be careful about using professional advisors who are not business registered in France, as you risk that you will have difficulties of recourse against them in the event of their negligence or professional misconduct.
Despite the fearsome reputation of the French tax authorities you would do well to get to know your local tax office and use them as a free source of assistance and advice. Remember, however, that they can also sometimes get it wrong, sometimes to your advantage, but equally to your detriment.
Undertake energy conservation works in your home and get a tax credit, as well as access to an interest free mortgage and even grants.