Hi I have a situation where a client has been taxed on private pensions and bank interest. We submitted form-France to receive these sources of income as gross going forward which was done. We also asked for repayments for earlier years as the person was non-resident here.
HMRC refused saying the claim was out of time and so we suggested to the French advisor to show the gross uk income on the Frnehc tax return but give credit for UK tax deducted. French adviser states he has to show gross income and be taxed in France - no UK tax credit can be given and we have to reclaim it backfrom the UK authorities - which would be easy to do but with the claim being out of time they are refusing it.
Is the French adviser talking a load of nonsense? I've looked at the tax treaty but it's not very clear....
Replies (5)
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How Far Back
Hi
I am a French tax adviser,how far does the claim go back?
There is no section in the French tax return to reclaim this tax or get credit(only for income taxable outside France)
Not Much Chance
I assume that the French returns for the relevant years have already been submitted and the tax paid,so I don't see much joy there.
Under the DT agreement France is correct and the Uk is wrong as you say the claim was made before the deadline
Sorry!
No
Because the income is taxable in France and not UK it is not open to a credit on the French return, I have however seen returns where only the net income has been declared (incorrectly)