Yes, so according to UK I'm tax resident there. According to France I'm tax resident there, too. Where there is a double tax treaty (DTT) between two tax jurisdictions then Article 4 (Residence) of the DTT sets out the criteria to determine which jurisdiction has taxing rights (i.e. where the individual is determined to be tax resident). Relevant section of Article 4 is reproduced below and link is here:
assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/496672/france_dtc_-_in_force.pdf This is also set out on the French tax authorities web site. (
www.impots.gouv.fr/portail/non-resident-de-france-non-residents-france ):
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Primauté des conventions fiscales internationales
Afin de déterminer votre lieu de résidence fiscale, les conventions internationales passées entre États prévoient des critères qui prévalent sur ceux des législations internes. Ces critères peuvent cependant différer selon les conventions ; il convient donc de vous reporter à la convention applicable à votre situation particulière.
En l'absence de convention entre les deux pays concernés, le droit interne de chaque pays s'applique.
Droit interne
Sous réserve des conventions fiscales internationales....."
Ultimately, if your economic interest are split between two jurisdictions then the country of which you are a citizen is where you are considered to be resident. If you have dual nationality then it has to go to what is referred to as 'Competent Authority' viz the two tax jurisdictions have to come to an agreement between themselves. I am not a citizen of France therefore the UK is considered my country of tax residence. Should we wish to become French citizens then our tax history (and our absences from France) would be factors taken into account. This is not the case for the simple right to reside which depends predominantly on assets and income and, in the first five years, spending 183 days a year in France.
The French tax authority website states quite clearly that, if you are not tax resident then you should not include worldwide income on your tax return only French source income. We have no French source income so our 'return' if we made one would actually be blank.
As we are not tax resident in France our tax affairs are dealt with by the international office (Non-Resident Tax Directorate) not the local tax office. Every year we provide full details of our circumstances to HMRC who provide official 'confirmation of tax residence' (note, this is not the same as a Certificate of Residence which is for businesses not individuals). This is then sent, with the full details of our circumstances, to the French tax authorities.
Hope that helps you.
ARTICLE 4
RESIDENCE
1. For the purposes of this Convention, the term “resident of a
Contracting State” means any person who, under the laws of that State, is
liable to tax therein by reason of his domicile, residence, place of
management, place of incorporation or any other criterion of a similar
nature, and also includes that State and any political subdivision or local
authority thereof, and any statutory body of that State, subdivision or
authority. This term does not include any person who is liable to tax in that
State in respect only of income or capital gains from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a
resident of both Contracting States, then his status shall be determined in
accordance with the following rules:
(a) he shall be deemed to be a resident only of the Contracting State in
which he has a permanent home available to him; if he has a
permanent home available to him in both States, he shall be
deemed to be a resident only of the State with which his personal
and economic relations are closer (centre of vital interests);
(b) if the Contracting State in which he has his centre of vital interests
cannot be determined, or if he does not have a permanent home
available to him in either State, he shall be deemed to be a resident
only of the State in which he has an habitual abode;
(c) if he has an habitual abode in both Contracting States or in neither
of them, he shall be deemed to be a resident only of the State of
which he is a national;
(d) if he is a national of both Contracting States or of neither of them,
the competent authorities of the States shall settle the question by
mutual agreement.