Your UK Government Service Pension is taxed only in the UK — but NHS and Teachers Pensions don't qualify, a common mistake that can lead to underpaid tax. Here's what qualifies and how to declare it correctly.
- Your Government Service Pension is taxed only in the UK — France charges no income tax on it and no social charges
- But you must still declare it every year — the exemption is triggered by the declaration, not automatic
- NHS pensions and Teachers Pensions are not Government Service Pensions — they are taxed in France, and declaring them as exempt is a common mistake that can lead to underpaid tax
- All four steps are required: Form 2047 Section 1 (Publique), Section 6, Box 1AL/1BL, and Box 8TK — miss any one and the exemption won't apply
The UK taxes your Government Service Pension — not France. But "France doesn't tax it" does not mean "France doesn't need to know about it." That distinction trips people up every year.
You must declare it on your French return every year. The declaration is what triggers the exemption. And before you declare it, you need to be certain your pension actually qualifies — because NHS pensions and Teachers Pensions do not, and confusing them is a common mistake that can lead to underpaid tax.
For the full picture of how the treaty works, see how the France-UK double tax treaty works.
Does Your Pension Actually Qualify?
A pension only qualifies as a Government Service Pension if it was paid for services rendered to the UK Government, a local authority, or a statutory body.
These qualify:
- Civil Service pension
- Military / Armed Forces pension
- Police pension
- Fire Service pension
- Most Local Authority pensions
These do not — and this is where people get it wrong:
NHS pensions and Teachers Pensions do not qualify as Government Service Pensions.
This surprises many people. Although the NHS and teaching feel like government employment, these pensions are technically occupational pensions funded differently. Under the treaty they are treated as private pensions — taxed in France, not the UK.
If you are not certain, check your P60 or pension statement. If in any doubt, contact your pension provider directly before completing your return.
The cost of getting this wrong: If you have an NHS or Teachers Pension and have been declaring it as exempt from French income tax, you may have underpaid French tax. This is worth checking and correcting before the tax office raises it.
What to Look for on Your P60
There is no box labelled "Government Service" but two clues confirm it:
1. The PAYE Reference (Tax District) True Government Service pensions are often handled by specific HMRC offices. Civil Service and Military pensions commonly carry tax office reference 948 (HMRC Public Departments). Teachers' Pensions England & Wales often use 951/T2.
2. The Payer Name If the payer is "Paymaster General", "MyCivilService", or a specific County Council — it is almost certainly a Government Service pension. If the payer is an insurance company (Prudential, Aviva) managing an occupational scheme for a school, it is a standard pension taxable in France.
Pro tip: Check the letter HMRC sends after you submit your France Individual DT form. If HMRC grants NT (No Tax) status for that pension, it confirms they view it as Article 18 (taxable in France). If they refuse to stop taxing it in the UK, they are signalling it is an Article 19 Government Pension.
How to Declare It on Your French Return
You must declare it even though you pay no French income tax on it. The phrase to remember is: "declare to be exempt." The declaration triggers the exemption.
Form 2047 — Section 1 Enter the gross amount (before UK tax) in Section 1 — Pensions, retraites et rentes. Tick the "Revenus de la fonction publique" (public service income) box — not "Privé."
Form 2047 — Section 6 Complete the details of your Government Pension here. The total from Section 6 transfers to Box 8TK on Form 2042 — this is the off-switch that neutralises the French tax charge.
Form 2042 — Main Return Carry the amount from Form 2047 to Box 1AL (Declarant 1) or Box 1BL (Declarant 2).
Box 8TK — The Off-Switch Enter the same gross amount in Box 8TK. This tells the system to apply a tax credit equal to the French tax — ensuring no French income tax is charged. Without it, the system may tax income it should not.
Always check your return confirms the pension is showing as exempt before submitting.
How It Affects the Tax Rate on Your Other Income
Declaring a Government Service Pension doesn't cost you income tax — but it does affect the rate applied to everything else.
Think of your income as a staircase. France uses a sliding scale — the more you earn, the higher the rate on the top portion. Your Government Service Pension sits on the lower steps. France doesn't tax those steps — but your other income (bank interest, investment returns) now starts on a higher step.
If the Government Service Pension is your only income, this has no practical impact. If you have other taxable income, that income will be taxed at a higher rate because the pension has already used up the lower part of the scale.
This is why declaring the full gross amount matters. Under-report the pension and the calculation is wrong.
See the income tax brackets on the Taxpert reference data page →
Social Charges — Better News Than Most Pensions
Government Service Pensions are entirely exempt from social charges — not because of an S1, but because the treaty assigns sole taxing rights to the UK.
This exemption applies regardless of S1 status. But it only covers the Government Service Pension itself. Your State Pension, investment income, and rental income are not protected by this exemption — you still need an S1 for those.
See our guides to social charges in France and the S1 explained.
Mixed Pensions — Government Service Plus State Pension
These are handled completely separately — never combined.
| Pension | Box on 2042 | Treatment | Social Charges |
|---|---|---|---|
| Government Service Pension | 1AL / 1BL + 8TK | Exempt from French income tax | Exempt via treaty |
| UK State Pension | 1AM / 1BM | Taxed in France | Exempt with S1 / reduced rate without S1 |
If you do not have an S1, you pay social charges on the State Pension but still zero on the Government Service Pension.
The UK Tax Side
Your Government Service Pension stays fully within the UK tax system.
Most are handled via PAYE — no UK self-assessment return needed. HMRC applies your UK Personal Allowance (£12,570 in 2025/26) first. If the pension is within the allowance, no UK tax may be due.
You do not need the France Individual DT form to stop French tax on a Government Service Pension — the treaty exemption is automatic. However, use it to inform HMRC you are a French resident so they apply the correct codes to your other UK income.
Common Mistakes
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Assuming NHS and Teachers Pensions are Government Service Pensions. They are not — they are taxed in France. If you have been declaring them as exempt, you may need to correct previous returns.
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Declaring the net amount instead of the gross. Always declare the gross figure — before UK tax is deducted. Using the net produces the wrong tax rate calculation on your other income.
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Not completing Box 8TK. Without it the off-switch is untriggered and the system may charge French tax on exempt income. All four steps — Form 2047 Section 1 (Publique), Section 6, Form 2042 Box 1AL/1BL, and Box 8TK — are required.
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Thinking the treaty exempts you from declaring. It doesn't. The exemption is triggered by the declaration. Failing to declare is treated as non-disclosure regardless of whether tax is owed.
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Assuming no S1 is needed for anything. The treaty protects only the Government Service Pension from social charges. Everything else still needs an S1.
Treaty Reference
Article 19 of the Convention between the UK and France for the Avoidance of Double Taxation (signed 19 June 2008) assigns taxing rights for government service pensions to the paying state — the UK.
Frequently Asked Questions
Is my UK Government Service Pension taxed in France?
No — not for income tax. It is taxed only in the UK. But you must still declare it on your French return every year, and it affects the rate applied to your other taxable income.
Do NHS and Teachers Pensions count as Government Service Pensions?
No. They are occupational pensions — taxed in France, not the UK. Check your P60 or contact your pension provider if unsure.
Which boxes do I complete for a Government Service Pension?
Form 2047 Section 1 with "Revenus de la fonction publique" ticked, then Section 6. On Form 2042: Box 1AL or 1BL, and Box 8TK. All four steps are required.
Do I pay social charges on a UK Government Service Pension?
No — entirely exempt via the treaty, regardless of S1 status. The S1 is still needed to protect your other income types.
Should I declare the gross or net amount?
Always gross — the amount before UK tax is deducted. Declaring net produces the wrong tax rate calculation on your other income.
Do I need to file a UK tax return?
Usually not — handled via PAYE. If the pension is within your Personal Allowance and it is your only UK income, no return may be required.