Impot 2018 and 2019

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Malenibo
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Impot 2018 and 2019

Post by Malenibo »

Retired married couple, all pensions originating in the UK. We pay monthly prelevement towards any tax due each year. Have received our Avis d'Impots for 2018 which shows zero tax due (2018 free year). Shows refund of monies already paid January to July inc this year which we have received. But the monthly prelevement for August has now been taken out of the bank account which surprised us. Is this correct? Will they carry on taking the prelevement to the end of the year now and will this money then be put towards any tax due for 2019? Or do I have to visit the tax office and ask for a refund?

Mangetout
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Re: Impot 2018 and 2019

Post by Mangetout »

I think the change to prelevements takes place in sept, so your august withdrawal will still happen. I got a refund and my monthly payments change in sept. Look at your Avis - it should say.

Malenibo
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Re: Impot 2018 and 2019

Post by Malenibo »

Thank you for yur reply. There is no further information re prelevements or anything. On the front page of the Avis under where it says Montant de Votre Impot and Montant restitue it says "Avec la mise en place le 1er janvier 2019 duprélèvement à la source, votre imposition sur les revenus non exceptionnels de 2018 est annulée. Vous conservez le bénéfice de vos réductions et crédits d'impôts. Vous retrouverez plus d'informations à l'intérieur de cet avis."

The 2nd page contains the usual figures and calculations and the 3rd pager is blank as is the back page.

elsie
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Re: Impot 2018 and 2019

Post by elsie »

I think you are confused by what has happened with the new "PAYE" in France. They have now switched to you paying what they expect your tax to be in the current year rather than paying retrospectively. To do so they declared there would be no tax for 2018 if your income was similar to the previous (three?) years.

Your tax assessment for 2017 should have included a note of what they expected you to pay in 2019 and the prelevements they would be taking in the 2019 year. So they will continue to take those until the end of 2019. There will be a reconciliation when you have submitted your tax form for 2019 in 2020. There will be a reconciliation and you will either get a demand for any extra due or a refund. If you think your circumstances have changed for 2019 and you are going to pay too much or too little you can always vary the prelevement at any time (but they can, in theory, fine you for underpaying the prelevements if the difference is too great)

The tax form you completed earlier in 2019 was for 2018. It was to allow them to assess whether your income in 2018 was in line with previous years. If so there should be no tax to pay (but not social charges?). As they'd declared it to be a year they wouldn't levy tax there was the possibility individuals would take extra income from other sources over and above their normal income so they had to put in the proviso that if it wasn't normal there would be tax to pay. Hence the calculation on the assessment.

So they will continue to take prelevements each month in 2019 as they go towards your eventual 2019 tax bill. They will take a similar prelevement in 2020 until they can adjust it based on their latest information from you.

Malenibo
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Re: Impot 2018 and 2019

Post by Malenibo »

No, not confused at all. But thank you for your reply Elsie and your last 2 lines have answered my question.

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