UK pension & tax advice for British expats living in France
The UK rules for people abroad changed four times in two years. Our free guide explains what each change means if you live in France, in plain English, with the figures.
How France taxes your UK private, workplace and State Pensions
Whether topping up your National Insurance record still pays after April 2026
What pensions coming into UK inheritance tax in April 2027 means for your family
30+ years advising expatsFixed fees, no commissionRegulated by [Regulator · ref no.]
2026/27 GUIDEBritons in FrancePensions, tax & IHT
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30+years advising British expats
50+countries where clients live
Fixedfees agreed before any work
£0commission taken on products
[Regulator]ref. no. to confirm
What has changed
Four rule changes that affect Britons in France
If you set up your pensions or your will before 2024, some of the assumptions behind them may no longer hold.
30 Oct 2024
QROPS transfers taxed
Moving a UK pension to an EEA overseas scheme now usually triggers a 25% Overseas Transfer Charge, unless you live in the same country as the scheme.
6 Apr 2025
IHT based on residence
Domicile no longer decides UK inheritance tax. If you were UK resident for 10 of the last 20 tax years, your worldwide estate can stay in scope for up to 10 years after you leave.
6 Apr 2026
Voluntary NI tightened
People abroad can no longer pay the cheaper Class 2 contributions, and you now need 10 years of past UK residence or contributions to pay voluntarily at all.
6 Apr 2027
Pensions in the estate
Unused pension funds and most death benefits will count towards your estate for UK inheritance tax. Now is the time to review nominations and drawdown plans.
Free calculators
Work out your own numbers in two minutes
Rough estimates to show where you stand. Your adviser will check the exact figures for you.
Is it worth buying missing National Insurance years?
Check your record on GOV.UK ("Check your State Pension forecast") and enter the numbers below.
You can usually fill gaps from the last 6 tax years. Your forecast shows how many.
Extra State Pension from topping up£0
Your forecast now
After topping up
Cost of buying those years£0
Money back after–
Total extra pension to age 88£0
Check My EligibilityFigures usedFull new State Pension 2026/27: £241.30 a week (£12,547.60 a year). Voluntary Class 3 contributions: £18.40 a week (£956.80 a year). You need 10 qualifying years to get any State Pension and 35 for the full amount. State Pension age 67. Assumes the new State Pension; people who reached State Pension age before April 2016, or were contracted out, may differ. Amounts in today's money, before tax.
How much French income tax on your UK pensions?
Enter yearly amounts before tax.
£
£
£
Your household
Estimated French income tax€0
Pensions taxed in France€0
10% pension allowance€0
Your top French tax rate0%
Tax as a share of these pensions0%
UK tax on government pension (paid in UK)£0
Without an NT code, HMRC could also take£0a year in UK tax on the same pensions. The UK–France treaty stops this, but only once you claim.
Help Me Avoid Double TaxFigures usedFrench income tax bands for 2025 (0% to €11,497, 11% to €29,315, 30% to €83,823, 41% to €180,294, 45% above), per share of household (1 single, 2 couple). 10% pension allowance, minimum €442 per pensioner, maximum €4,399 per household. Government service pensions are taxed only in the UK but set the French rate on the rest (effective-rate method). Ignores French social charges (usually none with an S1 form), other income, the décote and children. UK figures use the 2026/27 personal allowance of £12,570 and 20/40/45% bands.
What does the April 2027 pension change cost your family?
For an estate passing to children, if UK inheritance tax still applies to you.
£
£
Extra inheritance tax from April 2027£0
Inheritance tax today
From 6 April 2027
Tax-free allowances£0
Of the pension, your family keeps£0
Plan Before April 2027Figures usedInheritance tax at 40% above the £325,000 nil-rate band, plus the £175,000 residence nil-rate band when a home passes to direct descendants (reduced by £1 for every £2 the estate is over £2 million). From 6 April 2027 unused pension funds and most death benefits count towards the estate. Transfers to a spouse or civil partner are exempt. Ignores gifts in the last 7 years, reliefs, and income tax beneficiaries may pay on pensions inherited after age 75. French succession tax may also apply.
What we help with
Common Challenges British Expats in France Face
UK State Pension in France
Your State Pension is paid into a French or UK account and rises each year, because France is covered by the UK–EU social security rules. We check your forecast and when to claim through the International Pension Centre.
"Will my State Pension be frozen if I move?"
National Insurance Top-Ups
Filling gaps in your record can still add a lot to your State Pension for a modest cost. We confirm whether you qualify under the new 10-year rule and help with the application (form CF83 or online).
"Is it worth paying voluntary contributions from France?"
French Tax on UK Pensions
Under the UK–France tax treaty, most UK pensions are taxed in France, not the UK. Government service pensions are the exception. We sort out your NT code with HMRC so tax is not taken twice, and plan how the 25% lump sum is treated in France.
"Is my tax-free lump sum tax-free in France?"
Pensions & Inheritance Tax
From April 2027 your pension can face UK inheritance tax, and French succession rules may apply too. We review nominations, drawdown order and gifting, and look at whether an assurance vie fits.
"How much will my children actually receive?"
SIPPs, QROPS & Transfers
We compare keeping your UK pension, consolidating into an international SIPP, or transferring, with the 25% transfer charge, currency risk and French tax all counted.
"Should I move my pension out of the UK?"
Moving Back to the UK
Returning after years in France needs planning: when to take lump sums, leaving French tax residence cleanly, and the UK's 4-year arrival relief for people who have been away 10 years or more.
"What should I do before I move home?"
How it works
From free guide to a written plan
Read the guide
Get the figures and rules for your situation first, with no call needed.
Free 30-minute review
Video or phone with an adviser who works with British clients in France. You leave knowing your options.
Fixed-fee plan
If you want us to act, we quote a fixed fee in writing before any work. We take no commission on products.
Your adviser
"Most of the people I speak to in France did the right thing when they moved. The rules have changed since, and a short review is usually enough to put that right."
[Adviser name], [qualification]
Advises in EnglishClients across FranceFixed fees
FAQ
Frequently Asked Questions
Is my UK pension taxed in the UK or in France?
If you are tax resident in France, UK private, workplace and State Pensions are normally taxed in France under the UK–France double tax treaty. UK government service pensions (for example civil service and armed forces) stay taxable in the UK only, though France still counts them when setting your rate.
To stop HMRC taking UK tax from a private pension, you apply for an NT (no tax) code using the France–Individual treaty form.
Does leaving the UK take me out of UK inheritance tax?
Not straight away. Since 6 April 2025, UK inheritance tax depends on residence, not domicile. If you were UK resident for at least 10 of the previous 20 tax years, your worldwide estate stays within UK IHT for between 3 and 10 years after you leave, depending on how long you lived in the UK.
Should I transfer my UK pension to a QROPS?
For most people living in France, usually not. Since 30 October 2024, transfers to QROPS in the EEA face the 25% Overseas Transfer Charge, unless you live in the same country as the scheme. Keeping the pension in the UK, or moving it to an international SIPP, is often cheaper. We compare the options with the charge, fees and French tax included.
Will my UK State Pension go up each year in France?
Yes. France is covered by the UK–EU social security arrangements, so your State Pension is uprated every April, the same as in the UK.
Can I still pay voluntary National Insurance from France?
Often yes, but the rules tightened on 6 April 2026. People abroad can now only pay Class 3 contributions, and you need at least 10 years of past UK residence or contributions to qualify. Each extra qualifying year can still add around 1/35th of the full State Pension, so it is worth checking.
How much does advice cost?
The guide and the 30-minute review are free. If you go ahead, we agree a fixed fee in writing before we start. We take no commission on any product.
Book a Free British Expat Review
Check where you stand before April 2027. Start with the free guide and book a review when you are ready.
Important information. Credible Life is [authorised and regulated by … , reference …]. The value of investments and the income from them can fall as well as rise. Tax rules can change and their effect depends on your circumstances. This page is general information, not personal advice. Rules described are correct as at 29 September 2026.