Foreign tax credit relief: French tax for 2018

If the French tax has been cancelled to avoid taxing the individual twice in same year

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I have clients who jointly own a Furnished holiday letting in France.  This property is registered for french taxes and social security deductions.

The 2018 tax liability in france has been cancelled as they move to digital taxation and deductions at source via the withholding tax method.

Can I still include the tax liability from France for 2018 in my FCTR?  Or do I show it as no tax paid?

Thank you


Replies (3)

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By Tim Vane
26th Jan 2020 23:42

Have I understood the question correctly? Are you asking if you should claim tax relief for tax that you do not owe? Or are you asking if you can claim tax relief for tax that you owe but have not yet paid?

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Replying to Tim Vane:
By totallytopcat
27th Jan 2020 14:28

I’m asking:
How do I account for this on the SA2019 foreign pages for FHL?
I can’t find these answers anywhere. The details just concentrate on 2019 French taxes.

Will it look inaccurate not to include a charge/tax liability from France?

Then all the FHL profit will be subject to UK taxes as a result? Is this correct please?

Clients feel disgruntled France has cancelled this liability but UK will go ahead & charge it!

Does this make more sense please? I’m trying to construct the Sa2019 & explain it to the client.

Thank you


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By accountantccole
27th Jan 2020 11:35

Most of the tax deductions at source changes that are being implemented this year are just timing matters and don't affect the actual tax due.

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