How do we provide proof of non-tax residency in France?

Reader Question: Our French bank has requested ‘proof of non-tax residency’, which I understand they need to know we are UK taxpayers. How do I provide this ‘proof’?

We assume that, bearing in mind French and UK tax residency rules, you are UK tax residents – for example, because you spend most of the year in the UK.

According to the UK authorities, if you need a ‘certificate of residence (CoR)’, notably to make sure that you are not taxed twice under double tax treaty rules, it is possible to request this as long as you are a UK tax resident and there is a double tax treaty with the other country (which is the case with France). 

We note, however, that non-residents cannot usually hold savings accounts in France which would pay potentially-taxable interest and, for example, income from a Livret A (which non-residents can hold) is not declarable or taxable. 

Banks need to know if an account holder is a non-resident, so as to designate their account as held by a non-resident, but typically a declaration that this is the case is sufficient. 

If necessary, however, you can apply for a CoR from HMRC by stating why you need it, which treaty you are claiming under (the UK/France Double Taxation Convention), which kind of income this relates to, and the relevant treaty article (you can find the France-UK treaty here and check the contents at the start to locate this).

You will also need to set up an online ‘Government Gateway’ account, if you have not already done so. 

Note that this is not the same as applying for proof of being affiliated to UK social security, which is needed, notably, to claim reduced social charges on capital gains tax on French property sold by non-residents who live in the UK, EU, EEA or Switzerland.

Our previous article here explains the process.