Reclaiming overpaid tax by a french citizen having worked only a year in the UK

sloanchris · 2 July 2009 at 4:37PM

Hi,

I am french and have worked at Exeter university for one year, academic 2006/2007. Because I am not an english citizen, logically I can therefore reclaim all the tax that has been deducted from my salary during that period of time (supposedly).

HM revenue and customs have sent me a P91 for me to fill in. However I have tried calling again for more info but it's impossible to get anyone to answer the phone + it is quite expensive from France.

My questions are the following :
- Am I supposed to be giving details of the full employment history since the end of my contract in Exeter in 2007, since it was only in France ? One simple reason for asking this is that the french tax reference numbers don't fit in the slots of the P91. Added to that there is just no room provided to make it clear you were working in another country than the UK
- What happens after I have sent this ? Will I be asked to send another form in or something ?

Thanks very much for any help given. Trying to sort this out from France doesn't make things much easier.

Any help will be warmly welcomed,

Cheers

Chris

System · 2 July 2009 at 6:25PM

When you arrived in the UK and started working you were required to complete a P86 form - http://www.hmrc.gov.uk/cnr/p86.pdf

That was to allow HMRC to determine your status in the UK and to help them set up a record for you.

When you left you were also required to complete a P85 form - http://www.hmrc.gov.uk/cnr/p85.pdf

They have sent you a P91 because there is a gap in your employment history caused by you leaving the country and possibly not completing the relevant forms. It is sufficient to tell them what date you left the UK on the P85 form, they do not want your French employment details since you left the UK.

Regarding your claim for a refund of tax from the UK. You cannot assume that being a non-UK citizen will entitle you to any refund. It depends on the information you provide on the form you submit to HMRC.

Cook_County · 2 July 2009 at 7:46PM

As you are not domiciled in the UK you are not entitled to a personal allowance unless you report worldwide income. You may owe UK tax as against getting a refund.

Doubtless you can claim a credit in France for the UK tax.

sloanchris · 7 July 2009 at 12:58PM

Thanks very much for this info, both of you.

Pam17 you were right, I did indeed receive a P85 to complete before leaving the country in 2007. Only thing is, I still happen to have this paper now, which could well mean that I did not send it after the end of my contract in 2007 (or that I did, but just happen to have a spare copy of a P85 then with me).

All in all, I am going to send the P91 now, duly completed, like you seem to suggest. However, do you think I should also send a completed copy of the P85 which I have, with the P91, since they probably don't have a P85 from me or would the P91 be sufficient ?

Thanks again for any help given, it is really appreciated.

Cheers

Chris

Cook_County · 7 July 2009 at 9:15PM

The forms you refer to are non-statutory and of little benefit.

You need to complete a UK tax return and assess your liability. Unlike France, the UK has a self-assessment system of filing returns.

guli · 12 July 2009 at 12:50PM

Cook_County wrote: »

As you are not domiciled in the UK you are not entitled to a personal allowance unless you report worldwide income. You may owe UK tax as against getting a refund.

Not true for EU/EEA citizens working in the UK but not domiciled, you are entitled to a personal allowance...

Cook_County · 12 July 2009 at 2:37PM

I purposely simplified things as there already over 10,000 pages of guidance following the 2008 Finance Act.

The 2009 Finance Bill proposes removing more personal allowances.

The OP should look here:

http://www.hmrc.gov.uk/cnr/res-dom-tax-amends.htm

An updated version of HMRC 6 should be published this Autumn and may correct many of the errors in the current version.

Spider-Man · 18 July 2009 at 9:23PM

Wow, sorry, but there is some incorrect and confusing advice in here, which needs to be rectified.

A French national working in the UK is entitled to the UK personal allowance as a non-resident. OP was probably "resident" for tax purposes in 2006/07 anyway.

Forms P86 and P85 would be very useful in these circumstances and would probably be requested by a competent tax office.

A lot of double taxation agreements (DTA) allow an individual working as a teacher/professor at an educational establishment to work in the UK tax free for a period of up to two years. If this is the case and such a clause exists in the UK/French DTA, UK tax should not be due. (I don't have the DTA to hand so I can not check).

OP - Were you working for a University in France that transferred you to Exeter University to teach/lecture? If so, I recommend that you call HMRC's Expat office in Manchester - 0161 261 3398 for further help and advice. Explain your circumstances to them and see what they offer.

Finally, we're dealing with 2006/07.. FA2008, 2009 Financial bill = irrelevant.

Reclaiming overpaid tax by a french citizen having worked only a year in the UK

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