Accuracy Check Report

Article: uk-property-capital-gains-french-resident.md Date: 2026-08-05 Status: APPROVED (with one deliberately hedged claim, flagged below)

Summary

Confirmed Claims ✅

  1. Non-resident UK CGT rate: 18%/24% on residential property, depending on UK income tax band. Confirmed via multiple 2026/27-dated UK tax advisory sources (Property Tax Partners, Alto Accounting) during research, consistent across sources.
  2. Rebasing to 6 April 2015 for property owned before that date. Confirmed via LITRG (Low Incomes Tax Reform Group, a respected UK tax charity) and corroborated by multiple UK tax advisory sources.
  3. 60-day HMRC non-resident CGT reporting/payment deadline from completion. Confirmed via LITRG directly.
  4. UK residents fall outside the EU/EEA for the French accredited-representative rule since Brexit (carried over from the companion French-property article, same underlying fact, not re-litigated here).
  5. CSG/CRDS exemption for UK-social-security-affiliated sellers on French property gains, in force since a 2021 post-Brexit rule change. Confirmed directly via a dedicated French-language source (Haussmann Patrimoine / Fiscalonline, both republishing the same underlying finding) explaining this extended the pre-existing EEA de Ruyter-case exemption to UK residents specifically from 1 January 2021.
  6. The 7.5% prélèvement de solidarité remains due regardless of this exemption, since it funds general government spending rather than the French social security system this exemption targets. Confirmed via the same source as #5, and consistent with how this same 17.2%→7.5% pattern is described elsewhere on this site (e.g. the S1 article) for other income types.
  7. Form 2047/Form 2042/Box 3VZ as the French declaration route for a foreign property gain. Consistent with this project's own IG-6 guidance file (read earlier in this session), which describes this exact mechanism for a UK property sale.
  8. Article 24 of the UK-France tax treaty provides an income tax credit for UK tax paid on the same gain. Confirmed via the French Embassy in the UK's own official page (uk.diplomatie.gouv.fr) — a primary-adjacent government source, and independently corroborated by a second source during research.

Unverifiable — Needs Manual Check ⚠️ (deliberately hedged in the article)

  1. Whether the Article 24 treaty credit extends to French social charges, or only French income tax. This is the single most important open question in the article, and two independently-searched sources gave contradictory answers during research: one specialist site (thefrenchtaxrepresentative.fr, and separately a Cabinet Brahin legal-news piece) suggested the credit's scope in the treaty text names CSG/CRDS among covered taxes; a different, more detailed explanation (via search synthesis, not independently re-fetched at primary-source level) stated HMRC's practical position is that French social charges are NOT treated as an allowable credit against UK tax, and separately implied the reverse (French-side) credit doesn't reliably cover social charges either. Given this genuine, unresolved disagreement between sources — and without being able to fetch the actual treaty text (Article 24) directly during this session — the article deliberately does NOT assert a specific answer. It states plainly that income tax coverage is reliable, that social charges coverage is "a narrower, less settled question," and tells the reader to get this confirmed by an accountant. This is the correct treatment given the sourcing gap, consistent with this project's established practice of hedging visibly rather than guessing (see the R1 research flag pattern used elsewhere in this project, and the promesse/compromis hedge in the forfeited-deposit article).

Deductible costs + annual exempt amount added (6 August 2026, follow-up)

User asked for a check against the same gap found and fixed in the companion French-property article. Confirmed this article had the identical gap — no explanation of UK-side deductible costs, and no mention of the UK annual exempt amount. Added a new section, "What You Can Deduct Before the UK Rate Applies," covering:

New Common Mistake, FAQ, key takeaway, and "What to Do Now" step added. Sources line updated with the GOV.UK primary source for the exempt amount.

S1/social security affiliation clarity fix (6 August 2026, third follow-up)

User flagged the original "This isn't about holding an S1 specifically — it's about where you're socially insured" line as genuinely ambiguous — didn't explain what it actually meant if not S1. Researched properly rather than rephrasing vaguely again: confirmed via a French banking-advisory source (Banque Transatlantique) that the CSG/CRDS exemption's accepted proof documents are Form S1, Form A1, OR an equivalent affiliation certificate from the foreign social security institution — S1 is one accepted proof, not the defining requirement. This means someone of working age still paying UK National Insurance, who has never held an S1 (a document normally associated with retirees/pensioners), can still qualify for the exemption if they can produce Form A1 or an equivalent certificate instead.

Rewrote the "Two Parts of French Social Charges" section, the affected key takeaway, Common Mistake #5, the FAQ answer, and What to Do Now item #6 to state this precisely: what actually matters is social security affiliation, S1 is the simplest/most common proof for UK expats, but Form A1 or an equivalent certificate work equally well and aren't limited to pensioners. Added a new source (Banque Transatlantique) confirming the accepted proof-document list.

Recommended Next Step

[ ] If this article gets meaningful traffic, worth fetching the actual UK-France Double Taxation Convention (2008) Article 24 text directly from a primary source (HMRC's tax treaty pages or the OECD/gov.uk treaty text) to resolve the social-charges credit-scope question definitively, rather than leaving it hedged [ ] Worth a follow-up primary-source check (HMRC CG manual, the specific deductible-costs pages rather than CG73716) on the deductible-costs list if this article gets meaningful traffic — currently strong secondary-source corroboration, not a primary-source quote [x] No conflicts requiring a fix before publishing — the hedged claim is hedged appropriately, not stated as fact [x] Companion French-property article's cross-links updated in the same session to route UK-property questions here instead [x] Deductible-costs and annual-exempt-amount gap (matching the French-property article's fix) closed in this article too [x] Run Skill 2 (structure and links) — completed in same pass, see links report

Please note: The information in this article is accurate to the best of our knowledge at the date of publication. Tax rules change — always verify current rates, thresholds and deadlines at impots.gouv.fr or with a qualified tax adviser if your situation is complex.

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