IHTM27174 | Foreign property: Double Taxation Conventions: France

Certificate of French succession duty paid

Where the deceased had a fiscal domicile (IHTM13001) in France, the UK is required by Article V to waive its rights to tax on any of their assets that are treated as being situated in France under the situs code at Article IV of the Double Taxation Convention. In view of the provisions of Article III (2), which restricts relief where the French tax has not been paid, it is desirable to have some confirmation of the French Revenue’s position. Normally it will be sufficient to obtain a copy of the French return (Déclaration de Succession) and the French clearance certificate (Certificat d'Acquittement) to confirm that the French succession duty has been paid.

Where the deceased had a fiscal domicile (IHTM13001) in the UK and a double taxation credit is claimed from HMRC under Article VI, you may allow the amount shown in form IHT 400 provisionally. But the case must not be closed until the payment has been certified by the French authorities. The form used for the certification is form No. 50. If a credit seems appropriate, send the taxpayer or their agent a copy of form No. 50. Ask them to complete and return. On receipt, send to Technical.

In due course, Technical will receive a certified form No. 50 back from France. Technical will then review the certified form, and calculate the credit due.

• Any credit given for the French duty should never be more than the amount of UK tax due on the asset concerned.

• The provisions of the Convention only cover UK Inheritance Tax (IHT) that is due on death. They do not cover tax due on immediately chargeable lifetime transfers.

Certificate of IHT Paid

Where the deceased had a fiscal domicile (IHTM13001) in the UK, France is required by Article V to waive its right to tax on any of their assets that are treated as being situated in the UK under the situs code at Article IV of the Double Taxation Convention. You should consult Technical about any request for a confirmation of the UK’s position in support of a claim to the French taxation authorities.

Where the deceased had a fiscal domicile (IHTM13001) in France and a double taxation credit is claimed from the French Revenue under Article VI a certificate of IHT paid is given on the French form No. 5180 once the IHT is finalised and paid.

Please refer the case to Technical to request a copy of the form No 5180.

You should check the forms No. 5180 for completeness. The forms should be sent, with a supplementary note of any error or omission, to Technical. Once all the UK inheritance tax has been confirmed as having been paid in full, Technical will arrange for a certified copy to sent to the French authorities, together with a schedule of any amendments. Technical will advise you when the form No. 5180 has been sent to the French tax authorities. You should then inform the taxpayer or agent that we have sent the certificate to France and send them a copy of the schedule of amendments, if there is one.