Social charges on UK state pension

[MAD87]

We've just had a letter (to the wrong address) from the Fisc demanding that we get our house in order re our miserable state pensions.

We've declared these pensions every year since forever on our déclaration, or rather our accountants have.

Why in dog's name don't the French call these charges tax? In any event, does anyone know whether they're likely to sting us for yet more dosh? I know we have to declare our pensions and pay tax and we do, but this seems crazy. I've looked back through the tax section here and elsewher but can't get a definitive answer, beyond that the state pension is taxable in France.

[ajm]

Sound's like a ptoblem for your accountant to solve.

[exile]

If the UK is your competent state for healthcare then no social charges are due on the OAP. But from what you have written in the past I imagine France is your competent state, so social charges are due - as well as income tax.

Have you perhaps ticked a box to say you are in receipt of an S1 from the UK?

[MAD87]

Thanks exile. We haven't ticked any boxes - our accountants have submitted our pro and perso declarations for almost 25 years. OH is sending them a polite rocket with a scan of the fisc's claim.
ajm: there's your answer!

[Chris]

I got a big back charge for social charges on UK pensions after being made aware by the tax authorities of an "anomalie". I had to authorise them to correct the last two tax declarations on my behalf!

Despite always having entered my UK pensions in box 1AM on the tax declaration, I hadn't realised the social charges element wasn't automatically generated.
For me, it was also necessary to fill in the UK pensions total in box 8TV (or 8TH or 8TX depending on your RFR- Revenu fiscal de reference - for the previous year). Not sure if it's not necessary if you have a low RFR.

If you have an accountant, they should have done this, but worth checking.

[elsie]

@Chris: I'm not sure what pensions you are referring to or how you are declaring them (and any other income)?

A person in the UK who is completing a French 2042 tax form should consider boxes 8TV, 8TH, or 8TX ***ONLY*** if they are declaring income that may be liable to French social charges (prélèvements sociaux), typically on certain types of foreign income like investment or rental income, not generally on UK salaries or pensions taxed under the UK-France tax treaty.
See this for more information https://www.perplexity.ai/search/when-s ... p9.f6L0Tqg

Are you completing form 2047 and then transferring the results to form 2042?
Box 1AL, 1BL are for public pensions and 1AM and 1BM for private and state pensions. If you have an S1 you should tick 8SH on 2042

[Chris]

I'm resident in France so my UK state and company pensions are paid gross and taxable in France, and so, not having an S1 form, I think they are liable to French social charges.

Just to clarify, I don't have an S1. I am affiliated to the French health system having worked here, so I assume an S1 is not available to me even though I am now retired?

[elsie]

I doubt you will find any others here with state and company pensions who are declaring anything in 8TV, 8TH, or 8TX.

If you haven't already seen it, you might find this step-by-step guide helpful and often quoted. It is a little out of date as the forms have changed slightly. https://bh-assurances.fr/wp-content/upl ... OW-TO-DECL ARE-YOUR-TAX-ONLINE.pdf
There is a 2025 video version as well, which I assume is more up-to-date https://bh-assurances.fr/how-to-fill-ou ... e-version/

[Chris]

Thanks! It looks like I might have been missing out on the S1 benefit to avoid social charges on pensions, as it seems it is available to me, being in receipt of a UK state pension now. I had assumed the S1 was just for people who didn't have access to the French health system.

Edit:
After a bit of digging, I think this might stop me being able to get an S1:

If you receive both a state pension from the country you live in now and a UK State Pension, you cannot get an S1. This is because the country you live in will be responsible for your healthcare.

Source: https://www.nhs.uk/using-the-nhs/health ... ealthcare/

[Liz]

That is what we have always been told after umpteen years of a microentreprise innFrance