UK Government Service Pension: How It's Treated in France (2026)

A UK Government Service Pension is taxed only in the UK — but France still needs to know about it so it can set your overall tax rate. This guide covers which pensions actually qualify under Article 19, exactly how to declare it on your French return, and the NHS and Teachers Pension mistake that catches people out every year.

If you have a UK Government Service Pension and you live in France, the golden rule is this: it is taxed only in the UK, but France still needs to know about it.

Unlike most UK pensions — which are taxed in France under Article 18 of the France-UK Double Taxation Agreement — Government Service Pensions fall under Article 19, which gives the UK the sole taxing right. France does not charge income tax on this money. But you must still declare it on your French return every year.

Before reading on, make sure you are confident your pension actually qualifies as a Government Service Pension — because the most expensive mistake in this area is assuming it does when it doesn't.

For the full picture of how the France-UK treaty works, see our guide to how the France-UK double tax treaty works. For an overview of how all pension types fit together on a French return, see how the French tax system works.

Does Your Pension Actually Qualify?

Under Article 19 of the treaty, 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. The pension must come from the public purse in the true sense.

These pensions qualify under Article 19:

• Civil Service pension
• Military / Armed Forces pension
• Police pension
• Fire Service pension
• Most Local Authority pensions

These are the ones people get wrong:

NHS pensions and Teachers pensions do not qualify as Government Service Pensions under Article 19.

This surprises many people — and it is one of the most common and costly mistakes in this area. 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 under Article 18, not the UK under Article 19.

If you are not certain which category your pension falls into, check your P60 or pension statement. True Government Service pensions are usually clearly labelled. If you are in any doubt, contact your pension provider directly before completing your return.

What to look for on the P60

There isn't a single labelled field that says "Government Service," but there are two clues:

1. The PAYE Reference (Tax District): True Government Service pensions are often handled by specific HMRC offices. Civil Service and Military pensions frequently carry tax office reference 948 (HMRC Public Departments). Standard 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 (e.g., Prudential or Aviva) that was managing an occupational scheme for a school, it is a standard pension taxable in France.

A useful indicator: If you submit the France Individual DT form to HMRC and HMRC grants an NT (No Tax) code for the pension, they are confirming it is taxable in France — an Article 18 pension. If they refuse to stop taxing it in the UK, they are signalling it is an Article 19 Government Pension taxable only in the UK.

The cost of getting this wrong: If you have an NHS or Teachers Pension and have been declaring it as a Government Service Pension — exempt from French income tax — you may have underpaid French tax. This is worth checking and correcting before the tax office raises it.

How to Declare It on Your French Return

Even though you pay no French income tax on a Government Service Pension, you must still declare it. The phrase to remember is: "declare to be exempt." The declaration is what triggers the exemption mechanism.

Form 2047 — Section 1

Enter the gross amount (before UK tax — see Common Mistakes below) in Section 1 — Pensions, retraites et rentes.

Tick the "Revenus de la fonction publique" (public service income) box. This is the key distinction from State and private pensions, which use the "Privée" box.

Form 2042 — Main Return

Carry the amount from Form 2047 to:

• Box 1AL — Declarant 1
• Box 1BL — Declarant 2 (if applicable)

Box 8TK — The Off-Switch

Enter the same gross amount in Box 8TK on Form 2042. This box lists income giving a tax credit equal to the French tax — it is the mechanical off-switch that ensures no French income tax is charged on this amount.

Without Box 8TK, the system may attempt to tax the pension despite the treaty exemption. All three steps — Form 2047 Section 1 (Publique), Box 1AL/1BL, and Box 8TK — are required.

Always check your return after completing these entries to confirm the pension is showing as exempt before you submit. If you see a tax charge against this income, something has been entered incorrectly.

The Taux Effectif — The Staircase Effect

Declaring a Government Service Pension in France does not cost you income tax — but it does affect your tax rate on everything else. This is the taux effectif (effective rate) mechanism.

Think of your income as a staircase. Your lower steps are the tax-free and 0% bracket. Your Government Service Pension sits on those bottom steps. France does not tax those steps — but your other income (French bank interest, a part-time income, investment returns) now starts on step 4 or 5 instead of step 1.

If the Government Service Pension is your only income: the taux effectif has no practical impact. There is no other taxable income to push into a higher bracket.

If you have other taxable income: that income will be taxed at a higher rate because the Government Service Pension has already "used up" the lower brackets. You are not paying tax on the pension itself — but its presence makes your other taxable income more expensive.

This is why declaring the full gross amount matters. If you under-report the pension, your taux effectif calculation is wrong — and your other income may be taxed at an incorrectly low rate.

Social Charges — Better News Than Most Pensions

For true Article 19 Government Service Pensions, the news on social charges is straightforward: they are entirely exempt.

Because the treaty assigns taxing rights solely to the UK, France cannot apply social charges to this income. The treaty does the work — you do not need an S1 certificate to achieve this exemption on a Government Service Pension.

This is different from all other pension types, where social charges are either paid at the full rate (no S1), at a reduced rate based on RFR (no S1, lower income), or fully exempt (S1 holder). Government Service Pension holders are exempt regardless of S1 status.

However — and this is important — the treaty exemption only covers the Government Service Pension itself. If you have other income (dividends, interest, rental income, a UK State Pension), you still need an S1 to protect that other income from social charges. The treaty does not extend the Government Service Pension exemption to your wider income picture.

For a full explanation of social charges and the S1, see our guides to social charges in France and the S1 explained.

The Mixed Pension Situation — Government Service Plus State Pension

Many people have both a UK Government Service Pension and a UK State Pension. These are handled completely separately on your return — they are never combined.

The S1 interaction: Your S1 protects your State Pension from social charges. It has no effect on the Government Service Pension — that is already protected by the treaty. If you do not have an S1, you will pay social charges on your State Pension but still zero on your Government Service Pension.

The UK Tax Side

Since the UK has the sole taxing right, your Government Service Pension remains fully within the UK tax system.

Do you need to file a UK self-assessment return? Usually not. Most Government Service Pensions are handled via PAYE. HMRC applies your UK Personal Allowance (£12,570 in 2025/26) against the pension first. If the pension is your only UK income and it falls within the allowance, no UK tax may be due.

The France Individual DT form: You do not need this form to stop French tax on a Government Service Pension — the treaty exemption is automatic. However, you should inform HMRC that you are a French resident so they apply the correct tax codes to any other UK income you have. The DT form handles this for other income types.

If UK tax is being deducted from your Government Service Pension: this is correct and expected. Unlike State and private pensions — where the DT form stops UK deductions — Government Service Pension providers deduct UK tax because the UK has the taxing right. You cannot stop this by submitting the DT form.

Common Mistakes with the Government Service Pension

1. Assuming NHS and Teachers Pensions are Government Service Pensions. They are not. They are taxed in France under Article 18 as private pensions. If you have been declaring them as Article 19 exempt, you may have underpaid French income tax and need to correct previous returns.

2. Declaring the net amount instead of the gross. Always declare the gross figure — the amount before UK tax is deducted. If you declare the net (what landed in your account after PAYE), your taux effectif calculation will be wrong and you may be under-reporting your income position to the French authorities.

3. Not completing Box 8TK. Entering the pension in Box 1AL without also completing Box 8TK leaves the off-switch untriggered. The system may calculate a French tax charge against income that should be exempt. All three steps — 2047 Section 1 (Publique), 1AL/1BL, and 8TK — are required.

4. Thinking the treaty exempts you from declaring at all. You must declare the pension on your French return every year. The exemption is triggered by the declaration — it is not automatic without it. Failing to declare is treated as non-disclosure regardless of whether tax is owed.

5. Assuming no S1 is needed for anything. The treaty exempts your Government Service Pension from social charges — but only that pension. Your State Pension, investment income, and rental income are not covered by this exemption. You still need an S1 to protect those income types from social charges.

Treaty Reference

The treatment of UK Government Service Pensions is governed by Article 19 of the Convention between the United Kingdom and the French Republic for the Avoidance of Double Taxation (signed 19 June 2008). Article 19 assigns the taxing right for pensions paid in respect of government service to the paying state — the UK. Article 23 sets out the taux effectif method by which France takes exempt income into account when calculating the rate applied to other income.

Frequently Asked Questions

Is my UK Government Service Pension taxed in France?

No — not for income tax purposes. Under Article 19 of the France-UK Double Taxation Agreement, UK Government Service Pensions are taxed only in the UK. France does not charge income tax on this income. However, you must still declare it on your French return every year, and it affects the rate applied to your other taxable income via the taux effectif.

Do NHS and Teachers Pensions count as Government Service Pensions?

No — this is one of the most common and costly mistakes. NHS pensions and Teachers Pensions are technically occupational pensions and fall under Article 18 of the treaty, not Article 19. They are taxed in France, not the UK. If you are unsure about your pension, check your P60 or contact your pension provider.

Which boxes do I complete for a Government Service Pension on my French return?

Three entries are required: Form 2047 Section 1 with the "Revenus de la fonction publique" box ticked; Box 1AL (or 1BL for a spouse) on Form 2042; and Box 8TK on Form 2042. All three are needed — Box 8TK is the off-switch that prevents French income tax being charged.

Do I pay social charges on a UK Government Service Pension?

No. True Article 19 Government Service Pensions are entirely exempt from French social charges — not because of an S1, but because the treaty assigns sole taxing rights to the UK. This exemption applies regardless of whether you hold an S1. However, your S1 is still needed to protect other income types (State Pension, dividends, interest) from social charges.

Should I declare the gross or net amount?

Always declare the gross amount — the figure before UK tax is deducted. The net figure (what arrives in your bank account after PAYE) is incorrect for French declaration purposes. Using the net amount produces a wrong taux effectif calculation and may constitute under-reporting to the French tax authorities.

Do I need to file a UK tax return for my Government Service Pension?

Usually not — it is typically handled via PAYE. HMRC applies your UK Personal Allowance against it. If the pension is your only UK income and it is within the allowance, no UK return may be required. If you have other UK income, check with HMRC or a UK tax adviser.

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