Where it’s taxed
Under the UK–France Double Taxation Convention, once you are French tax resident the UK State Pension and most private, personal and occupational pensions (including SIPP drawdown) are taxable only in France. The UK should not tax them as well. France taxes residents on their worldwide income, so if you live in Hauts-de-France these pensions count towards your French return.
There is one important exception. UK government service pensions (for example civil service, armed forces, police, and many local authority or state school teacher pensions) usually remain taxable only in the UK. They are still declared in France, which gives a credit so the same income is not taxed twice. Whether a particular scheme counts as government service can be finely balanced, including for NHS pensions [CONFIRM for the specific scheme], so it is worth checking yours.
How France taxes it
France treats pension income as part of your total income and applies its progressive income tax scale (the barème). Pension income benefits from an automatic 10% deduction, subject to a minimum and a yearly cap [CONFIRM the floor and cap for the tax year]. Social charges (prélèvements sociaux, CSG and CRDS) can also apply to pension income at a rate of around 9.1% [CONFIRM rate and income thresholds for the year].
There is an important relief here: if you hold a UK or EU Form S1 (so the UK remains responsible for your healthcare costs), you are generally exempt from these social charges on your pension income. The S1 is evidential and must be registered locally, so keep your paperwork up to date. The income tax bands, the 10% cap and the social charge thresholds change most years, so always check the current figures.
The UK 25% tax-free lump sum
The UK rule that lets you take up to 25% of a pension as a tax-free lump sum is a UK rule, and it does not automatically carry across to France. For a French resident, a fixed-rate option may apply to a single lump-sum payment where strict conditions are met, and otherwise the amount can fall under the normal income tax scale. The outcome depends heavily on how and when you take it, so take advice before drawing any lump sum once you are resident in France.
The value of investments and any income from them can fall as well as rise, and you may get back less than you invested.
Ways to reduce or avoid unnecessary tax
- Confirm the UK is not also taxing it. Submitting HMRC form France-Individual (the UK–France double taxation relief form) with a French tax residency certificate confirms your treaty position so HMRC does not tax income that France should tax.
- Check your S1 and social charge position, so you are not paying CSG and CRDS on a pension that should be exempt.
- File the French income tax return (déclaration des revenus, forms 2042 and 2047 for foreign income) each year, declaring your UK pensions and claiming the treaty credit for any UK-taxed government pension.
- Get the timing right on any lump sum, and take advice before acting.
What about a QROPS or transfer?
Because France taxes pensions based on where you are resident rather than the type of wrapper, an overseas transfer such as a QROPS may offer limited extra tax advantage for someone already living in Hauts-de-France, and transfers can trigger UK charges. Whether any transfer could suit you depends entirely on your own circumstances. It is not right for everyone, and nothing here is a recommendation to transfer. We would review the full picture with you first.
Living in Hauts-de-France
Hauts-de-France’s main centre is Lille, with Lille (LIL) has UK links, with Eurotunnel at Calais and ferries from Calais and Dunkerque for travel by road. a practical base for those who travel back to the UK often, with British residents spread around the Pas-de-Calais countryside and the Opal Coast near Boulogne. The region borders Belgium and has the shortest Channel crossings to England, including Eurotunnel and the ferry ports, so some residents commute or travel very regularly.
Wherever you live in Hauts-de-France, your tax position follows your residency: if Hauts-de-France is your tax home, your worldwide income, including your UK pensions, is dealt with in France. The 183-day test is the usual starting point for residency, so keep a clear record of where you spend your time.
Nearby regions
Tax is set at national level in France, but local life differs. These guides cover the regions around Hauts-de-France.
Talk to an adviser about your pension in Hauts-de-France
Every situation is different. Book a short, no-obligation call and we’ll walk through how your UK pensions are taxed while you live in Hauts-de-France.
This is not tax, legal, or accounting advice. Expats Pension Review is a regulated financial services provider (see our Regulations page), not a firm of accountants or tax advisers, and nothing on this page is personalised tax, legal, or accounting advice for your circumstances. UK and French tax law, allowances, thresholds, and double taxation treaty provisions change frequently and depend on facts specific to you, including your residency status, total worldwide income, family circumstances, and the timing and source of your pension payments.
The information on this page may be incomplete, out of date, or inapplicable to your situation by the time you read it, and must not be relied upon when preparing or filing a tax return, claiming an allowance, or making any financial or legal decision. Before acting, obtain independent advice from a qualified French accountant or tax adviser (expert-comptable or avocat fiscaliste) and, where relevant, a UK tax adviser. Information is based on our understanding of current rules as at October 2026.
Expats Pension Review accepts no liability for any loss, tax liability, penalty, interest, or other consequence arising from reliance on this content in place of professional advice.