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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: France: Government pensions

Government pensions paid in respect of services rendered to the government of France are taxable only in France, unless the recipient is a United Kingdom national and not also a French national.

In the latter circumstances and if the United Kingdom national is resident here, the pension is taxable only in the United Kingdom.

Some French pensions, those payable because of persecution and those payable for reasons of illness or injury following the termination of service in the armed forces, are exempt from tax in both countries (Article 19(4)).