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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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Foreign property: Double Taxation Conventions: certificate of tax paid: France

Certificate of French succession duty paid

Where the deceased had a fiscal domicile (IHTM13001) in France, the UK is required by Article V to waive its rights to tax on any of their assets that are deemed to be situated in France under the situs code at Article IV of the Double Taxation Convention. In view of the provisions of Article III (2), which restricts relief where the French tax has not been paid, it is desirable to have some confirmation of the French Revenue’s position. Normally it will be sufficient to obtain a copy of the French return (Déclaration de Succession) and the French clearance certificate (Certificat d’Acquittement) to confirm that the French succession duty has been paid.

Where the deceased had a fiscal domicile (IHTM13001) in the UK and a double taxation credit is claimed from HMRC under Article VI, you may allow the amount shown in form IHT 400 provisionally. But the case must not be closed until the payment has been certified by the French authorities. The form used for the certification is form No. 50, which is available from Technical.

If you think a credit is due, send two prints of form No. 50 to the taxpayer or agent. Ask them to complete the forms and return both copies to us. You should send the completed forms to Technical, who will send them on to the French authorities.

In due course, we will receive a certified form No. 50 back from France. You should check the certified form carefully, and allow the correct amount of credit. If you are uncertain about any aspect of the certified form No. 50, or you think that the Convention may not have been correctly applied, please refer the case to Technical, with a covering memo.

  • The credit given for the French duty cannot be more than the amount of the UK tax due on the asset concerned.
  • The provisions of the Convention only cover UK Inheritance Tax (IHT) that is due on death. They do not cover tax due on immediately chargeable lifetime transfers.

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Certificate of IHT paid

Where the deceased had a fiscal domicile (IHTM13001) in the UK, France is required by Article V to waive its right to tax on any of their assets that are deemed to be situated in the UK under the situs code at Article IV of the Double Taxation Convention. You should consult Technical about any request for a confirmation of the UK’s position in support of a claim to the French taxation authorities.

Where the deceased had a fiscal domicile (IHTM13001) in France and a double taxation credit is claimed from the French Revenue under Article VI a certificate of IHT paid is given on the French form No. 5180 once the IHT is finalised and paid.

A stock of this form is held Technical. The taxpayer must complete it in triplicate and then return it to us.

You should check the forms No. 5180. It is important that you do not mark the forms in any way. The file should be sent, with a note of any error or omission, to Technical. When the case is closed Technical will arrange for two copies to be certified and sent to the French authorities, together with a schedule of any amendments we have needed to make. We will keep the third copy of the form on our file. You should tell the taxpayer or agent that we have sent the certificate to France, and send them a copy of the schedule of amendments, if there is one.