I have just seen a video on completing the online tax form where she says one doesn’t have to pay CSG on a state pension as well as a government pension. Is she correct?
I have always lumped my state pension in with my private pension
State pension vs government pension
-
rabbit
- Posts: 706
- Joined: Thu Sep 02, 2021 5:38 pm
- Location: 56 Morbihan
-
widge
- Posts: 211
- Joined: Sat Feb 08, 2025 8:52 am
State pension vs government pension
Are you confusing government pension with a private pension, I understand that if somebody was a uk civil servant and receives a uk government pension, they have have to pay tax on that pension in the UK, even if they have elected to pay their normal income tax in France, in that case they would enter the pensions seperately as they would have already paid tax on their government pension at source in the UK.
-
exile
- Posts: 2650
- Joined: Mon Jul 12, 2021 9:57 pm
- Location: Auvergne Rhone Alpes
State pension vs government pension
I agree except that you cannot elect where you pay tax, if you are French resident and your income, wholly or partially comes from the UK, then the UK/France Double taxation Treaty applies and will determine what income is taxed in France and what is taxed in the UK.
Government pensions ( for those who worked directly for government agencies - or whatever the exact wording is) are taxed in the UK. Other UK pension income - for example the OAP - is taxed in France.
That is the simplistic overview but it may not be as simple as it seems. Just as an example, OH receives an NHS pension but pays tax in France on it because she was not a direct government employee but worked for the local health authority and not directly the government.
However regarding CSG, if you are recipient of an S1 or whatever that was replaced with post Brexit then no SCG should be payable on your UK pensions since your social charges are taken by the UK government. This does not apply to investment income, which is subject to CSG.
That is highly simplified and might not apply to para 12b subsection 14. For the detail you need to look at the DTT.
Government pensions ( for those who worked directly for government agencies - or whatever the exact wording is) are taxed in the UK. Other UK pension income - for example the OAP - is taxed in France.
That is the simplistic overview but it may not be as simple as it seems. Just as an example, OH receives an NHS pension but pays tax in France on it because she was not a direct government employee but worked for the local health authority and not directly the government.
However regarding CSG, if you are recipient of an S1 or whatever that was replaced with post Brexit then no SCG should be payable on your UK pensions since your social charges are taken by the UK government. This does not apply to investment income, which is subject to CSG.
That is highly simplified and might not apply to para 12b subsection 14. For the detail you need to look at the DTT.
