Tax residence:  UK or France?

Tax residence sounds like quite a dull topic.  Yes it is, however, it is fundamental to what you include in your tax return or returns you must submit.

In most cases it can be quite obvious.  If you live in France 350 days a year and the only house you can live in is here, and you spend 15 days in the UK - then you are tax resident here.  VIce versa also true.  Where it gets messy and you may need advice is in complex cases where you are spending roughly equal time in each country and have houses or accomodation you can use available in both.  Whatever you do, DONT just assume the country you spent 183+ days in is the country of residence - the rules are rather more complex.  If in doubt, ask.

As to what this means - assuming you are French resident and let out a house in the UK [and ignoring anything like pensions], you will have to do two tax returns:

- one for the Uk including the rental income; and

- one for France including all your income globally, which includes the UK rental.  You will declare that as foreign income already taxed