Moving to France from the UK is a big step, and the money side needs as much planning as the move itself. Since Brexit, British citizens no longer have an automatic right to live in France. So you need the right visa, a plan for your pensions and a clear view of how French tax will apply to you.
In this guide, we cover the key financial points for UK expats. We look at residency, tax, pensions, healthcare, banking and inheritance. We also include a hypothetical example and a practical checklist.
Visas and residency when moving to France
As a British citizen, you can visit France without a visa for up to 90 days in any 180-day period. Time spent in other Schengen countries counts towards the same limit. However, a longer stay needs a long-stay visa or a residence permit.
You apply for a long-stay visa before you travel, through the French government’s France-Visas service. Once you arrive, you must validate the visa or apply for a residence permit. The conditions depend on the type of visa, such as visitor, worker or family routes. For this reason, check the current rules before you set a moving date.
Did you live in France before 1 January 2021? If so, you should already hold a Withdrawal Agreement Residence Permit (WARP). The first WARP lasts five years. You renew it in the two months before it expires, and renewal is free. Full details are in the UK government’s Living in France guide.
France also allows dual citizenship with the UK. As a result, you do not have to give up your British passport if you later become French.
Tax residence after moving to France
Tax residence is the first money question for anyone moving to France. Under French rules, you are tax resident if you meet any one of three tests:
- Your household (foyer) or main place of stay is in France.
- Your main professional activity is carried out in France.
- France is the centre of your economic interests, for example because most of your income comes from France.
Once you are French tax resident, France taxes your worldwide income, subject to tax treaties. In most cases, you will also stop being UK resident. The UK uses its own rules, which we explain in our guide to the statutory residence test. You can tell HMRC you are leaving with the P85 form.
What if both countries treat you as resident? In that case, the UK–France double taxation convention has tie-breaker rules. These look first at where you have a permanent home. Next come your centre of vital interests, your habitual abode and, finally, your nationality.
Your first French tax return
France expects a tax return for the year you arrive. In that first return, you normally declare your worldwide income from your arrival date to 31 December. Online filing is the norm, although paper returns are possible if you cannot file online.
Each year, you must also declare accounts held outside France. This covers UK bank accounts opened, used or closed during the year. It also covers life insurance contracts held abroad and digital asset accounts. The fine is €1,500 per undeclared account, or €10,000 for some countries. So list every UK account before you file.
UK pensions after moving to France
Pensions are often the largest asset for people moving to France. The UK–France double taxation convention, in force since 2009, decides which country taxes each type of pension:
- Private and workplace pensions: under Article 18, pensions for past employment paid to a French resident are taxable only in France.
- Government service pensions: under Article 19, pensions for public service usually stay taxable only in the UK. The exception is a French national who is not also a UK national.
- UK State Pension: HMRC confirms French residents can claim exemption from UK Income Tax on it. Instead, it is taxed in France.
To stop UK tax being deducted, you use HMRC’s form France Individual DT. First, your French tax office certifies that you live in France. Then the form goes to HMRC. Once HMRC agrees, it can tell your pension provider to pay you without UK tax.
Tax-free lump sums need extra care. The 25% tax-free amount is a UK rule, and France may treat a lump sum differently. Timing therefore matters. Read our guide to taking a tax-free lump sum abroad before you draw benefits. Also take specialist tax advice before you take money from a pension in the year you move.
Your State Pension in France
You can have your UK State Pension paid in France. Because France is in the EEA, you still receive the yearly increase. You can be paid into a UK or a French account. However, if it is paid into a French account, it is converted into euros, so the amount will move with exchange rates. Our article on currency risk on a UK pension abroad explains how to plan for this.
Have you got gaps in your National Insurance record? If so, check your State Pension forecast before you leave. From 6 April 2026, Class 2 contributions are no longer available for time abroad. Class 3 contributions also have stricter conditions. Check the voluntary National Insurance rules on GOV.UK first.
Healthcare and the S1 form
State healthcare in France is well regarded, but it is not free. You usually pay part of the cost. For this reason, many residents buy a top-up policy, called a mutuelle.
Do you receive a UK State Pension? Then you may qualify for an S1 form. With an S1, the UK funds your French state healthcare. You register it with your local CPAM office. After that, you and your dependants get healthcare on the same basis as a French citizen. S1 holders also get a UK-issued GHIC or EHIC for travel.
What if you work in France or do not qualify for an S1? In that case, you can join the French system, called PUMa, after at least three months of residence. In the meantime, private health insurance can bridge the gap. Note that it can take six months or longer to receive your carte Vitale.
Banking, ISAs and investments
Most people moving to France keep a UK bank account and open a French one. A French account makes it easier to pay bills and set up direct debits. Remember, though, that every UK account you keep open must go on your French declaration.
ISAs need a fresh look. You can keep an existing ISA when you leave the UK. However, you cannot pay new money in while you are non-resident. In addition, the tax-free status is a UK rule, and France may tax the income and gains inside it. Our leaving the UK checklist covers ISAs, pensions and bank accounts in more detail.
Your wider investments need a review too. A portfolio built for a UK taxpayer may not suit a French resident. Our expat tax planning service looks at this for both countries. With any investment, your capital is at risk and the value can fall as well as rise.
Property and inheritance planning
Many people keep a UK home and let it out. Under the treaty, UK rental income can still be taxed in the UK. As a French resident, you also declare it in France, and the treaty stops the same income being taxed twice. As a result, you may need to file in both countries.
Selling a UK home later also has rules. Non-residents must report the sale of UK property to HMRC within 60 days of completion, even if no tax is due.
Inheritance planning changes as well. Since 6 April 2025, UK inheritance tax on worldwide assets depends on long-term residence. Broadly, that means 10 out of the previous 20 tax years. After you leave, UK exposure can continue for between three and ten years. France has its own inheritance and gift rules too. So review your wills and estate plans for both countries. Our estate and wealth protection page explains how we help.
A hypothetical example
Imagine David and Claire, a couple in their early sixties who are moving to France to retire. David has a workplace pension from a private company and a SIPP. Claire has a local authority pension from her years working for a council. Both will claim their UK State Pensions in a few years.
In this hypothetical case, the treaty would usually work like this:
- David’s workplace pension and SIPP income would be taxable in France, once HMRC accepts form France Individual DT.
- Claire’s local authority pension would stay taxable in the UK, because she is a UK national.
- Their State Pensions, once they start, would be taxed in France. At that point, they could apply for S1 forms for healthcare.
Before the move, the couple would also list their UK accounts for the French declaration. Next, they would review their ISAs. Finally, they would plan when to take any tax-free lump sum. This example is illustrative only and is not based on a real client.
Practical steps before moving to France
- Check visa options on France-Visas and apply for a long-stay visa before you travel.
- Work out your UK residence position and submit form P85.
- Get a State Pension forecast and check for National Insurance gaps.
- Ask the NHS Overseas Healthcare Team about an S1 if you receive a State Pension.
- List every UK account, policy and digital asset account for your French declaration.
- Review ISAs, investments and pension withdrawals with an adviser who understands both systems.
- Apply for treaty relief on UK pensions with form France Individual DT once you are resident.
- Update your wills and estate plan for both countries.
- Exchange your UK driving licence within 12 months if it was issued after 1 January 2021.
FAQs about moving to France
Do I need a visa for moving to France from the UK?
Yes, if you plan to stay more than 90 days in any 180-day period. You apply for a long-stay visa before you go. Then you validate it, or apply for a residence permit, once you arrive.
Will my UK pension be taxed twice after moving to France?
No, the treaty is designed to prevent that. Most private pensions and the State Pension are taxed in France. Government service pensions usually stay taxable in the UK. To claim relief from UK tax, you use form France Individual DT.
Can I keep my UK bank account?
Usually, yes, although each bank sets its own rules for non-residents. Either way, you must declare the account to the French tax authorities every year.
How does healthcare work after moving to France?
Your main healthcare comes through the French system. State Pension recipients may use an S1 form. Others can usually join PUMa after three months of residence.
Talk to us about moving to France
Moving to France works best when your pensions, tax and investments are planned together. We help UK expats look at the whole picture, both before and after the move. Read more about our advice for UK expats in France, or book a free discovery call to talk through your plans.
This article is general information only, based on our understanding of UK and French rules as at November 2026. It is not personal advice. Tax treatment depends on your circumstances and can change. Where investments are mentioned, your capital is at risk. Please take specialist tax advice before acting.
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Henry Temple-Baxter
Henry Temple-Baxter is the founder of Investments for Expats and is CISI Level 4 qualified. A long-term expat himself, he has lived and worked in Kuala Lumpur, Beijing, Bangkok, Hong Kong and Ho Chi Minh City. He set up the firm in 2018 to give UK expats fee-only, transparent advice on pensions, tax and investing abroad.
This guide is general information, not personal advice. Tax rules can change and their effect depends on your circumstances. Capital at risk.
