I have a self employed client who has homes in both UK and France. He also receives a pension. During 2010/11 he spent 7 months in France. Can he therefore claim a 100% deduction on his tax bill for being out of the country for over 6 months? If so, how does one go about this using the online HMRC software. If he does so does he then have to declare income in France and pay their tax?