How to navigate miscommunication between HMRC and the French fiscal representative during a French property sale

When a UK-based seller disposes of a property in France, they are no longer entitled to the reduced CGT rate of 7.5% for EU residents, and instead face a social charges rate of 17.2%. This can be avoided if they can prove that:

• they are a national or legal resident of the United Kingdom;
• they are affiliated with the British social security scheme; and
• they are not covered by the French social security scheme.

If the sale price exceeds €150,000, the British seller must appoint a French fiscal representative. There are a handful of fiscal representative companies in France. The problem is that the documents they require from HMRC differ from company to company. 

Frustratingly, HMRC and the French fiscal representatives have still not streamlined the process. They require documents from HMRC that it cannot easily provide, as there is no template form. 

When instructed to assist with the sale of French property, Stone King LLP can help expedite the paperwork required by the fiscal representative.