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Client works in France, family lives in UK

Client works in France, family lives in UK


We have a new client with a somewhat 'unusual' situation...

Considered UK tax resident and payer between 2001-2007.  He was non-UK domiciled (Italian), but this did not have any consideration to his income at the time.

2007-2011 full time resident and tax payer in France.  His work in France is on a French contract, full time employed for a French based company.

His wife and son returned to UK during 2012, while he conitnues to work for the same company under the same contract, and commutes between Paris and London every week / every 2nd week for one or two weeks at a time.

He owns (mortgaged) property in UK (where the family are now living) and in Paris (which he occupies when working from Paris).

His commute schedule is such that he has the option of choosing in which part of the 180-day rule he should spend in France and the other in UK.

He has asked if he should remain French tax payer or opt to change to UK tax system.  Does anyone have any advise or comments on the best way to do this?

This would mean he would still continue to pay the Social Security tax in France, so it should just be question of the personal tax implications.

Thank you,



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07th Jul 2012 11:30

No option

Under the DTA the salary is taxable in France as the work is carried out in France.

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