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During the second half of 2019 I've moved away from France to UK for work (I'm not French, I was living there for ~4 years).

I'm currently in the process of filling the tax declaration for 2019 Tax Year in France and I'd like to ask about process of moving away from France.

In particular:

  1. Should I declare UK income in my 2019 French Tax Declaration even though I have already paid taxes in UK for it?
  2. Is it legal to have a double residence France/UK?
  • Have you checked impots.gouv.fr/portail/international-particulier/…? – Relaxed May 9 at 12:55
  • What do you mean by double residence? There is no unified concept of “residence” in French law, you might be deemed a resident for some purposes but not others, etc. What are you concerned about, the French or the British side? Do you still keep a home in France? Hold a French residence title? – Relaxed May 9 at 12:57
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    It's only loosely related, there is no unified “removing residence“ procedure. As long as you have a postal address (e.g. a friend or relative), you can probably maintain a French bank account for years after leaving. Technically that might be against their terms and conditions and I wouldn't rely on credit card insurances and the like but apart from that, your bank won't know or care about your residence status with respect to tax or immigration law. I am a French/EU citizen but I have done that in both directions without issues. – Relaxed May 9 at 15:04
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    In particular, you should notify the tax office and health insurance administration to avoid fees and taxes but they won't notify the bank. – Relaxed May 9 at 15:06
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    Yes. More specifically, you can notify the tax office using the (online) tax form. You will have to notify the health insurance, pension administration, etc. separately. There really isn't any unified concept of residence or data exchange at this level. The tax office won't notify other government departments. There is an online service to facilitate this but it cannot be used when moving abroad, only inside France. – Relaxed May 9 at 16:27
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The French tax office provides some info about this situation, in particular:

If you have taxable income in France prior to and following your departure, you need to complete two returns:

2042 (your usual income tax return) for income earned between 1 January and your date of departure. If, during this period, you earned income abroad, this income should be declared using return 2047, and indicated on return 2042.

2042-NR (which you can activate in the appendix section when you file online or by downloading it from our website) is only for French income taxable in France that you earned between your date of departure and 31 December of the year of your departure.

So you do not need to report UK income earned after the date of departure.

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