It is clear there are some common misconceptions out there regarding whether you have to pay tax in France or in the UK. I have seen this in my dealings with prospective and actual clients. <\/p>\n\n\n\n
I am thinking in particular of people who fall into two broad groups:<\/p>\n\n\n\n
These two groups represent the two main reasons why you may have to pay tax in France or in the UK. In a nutshell, having to pay tax in either country is triggered because: <\/p>\n\n\n\n
I have used expressions like \u2018probably\u2019 and \u2018may have to\u2019 as, in practice, things are not always straightforward.<\/p>\n\n\n\n
For example, if there is a double tax treaty in place between the countries, this can override the country\u2019s own law.<\/p>\n\n\n\n
Also, in the UK there is a concept called \u2018domicile\u2019 (different from residence), which can affect whether you pay tax or not. This will not be relevant to the vast majority of UK nationals who will also be UK domiciled. In what follows, I am assuming that you are UK domiciled<\/p>\n\n\n\n
One important note. Most people just want to get things right and ensure they do not have any nasty surprises. It is also clear to me at the start of our conversations that many have strong opinions on what they should do, often based on what they feel is common sense or fair. In my experience, if you wish to stay on the right side of the law in the UK and France, it is essential to put your personal opinions aside and follow the rules as they are written. In both countries, not declaring income you are supposed to is tax evasion and is considered a criminal offence. Getting it wrong may not only mean the hassle of trying to sort out a problem which could go back many years, but you may also face fines. In clear cases of deception, it may lead to imprisonment.<\/p>\n\n\n\n
The following examples will give you a good sense of how the residency rules work in France and in the UK.<\/p>\n\n\n