2025/26 tax season open

We are now one week into 2026/27 tax year in the UK, meaning it has been possible to declare UK taxes for 2025/26 for the same period.  The first few returns have come through and been filed which is good news.

Not every UK citizen living in France needs to file a UK tax return.   Having said that:

- you MUST if you have any UK property income (rents etc) even if within the UK personal allowance.  Then there are also variables to reduce UK taxes that can be used if you are married.  Also if you ran a UK business under self assessment you must still file.

- you CAN if you moved mid-year and you want a refund of any overpaid UK taxes.  This can be handled by the UK P85 process but not as fast.  

It is also important to figure out what is taxable in France and what in the UK.  I see many examples where "common sense" is wrong - for example many NHS pensions are taxable in France not the UK, while local government pensions are UK-taxable but declared in France.  Unless you are confident using HMRC's internal guidebook it can be wise to check - especially as it can be favourable to have the income taxed in the UK and use your UK personal allowance.