Where should I pay tax?

[Perik Omo]

Have had our main residence in France for the last 10 years or so and have paid tax here up to now. This year, due to unforseen cicumstances, things will have to change regarding residence here because we will be spending much less than half the year here. Over the last year we have spent roughly 150 days in France, 91 days in NZ and the remainder in the UK and it looks like it will continue this way for some time to come until we can sell our house here (which could take years!). I'm thinkig that we shoud move our main address back to the UK although we'd be spending less time in the UK than we do in France as it would be better for us tax wise as all our income, main bank accounts and investments are in the UK and have nothing in France apart from the property and two cars. What does the panel think?

[rdjohn]

I am pretty sure your answer is France.

I think that there are 3 tests,

1- Where do you spend more than 183 days,
2- If not, where do you spend most time,
3- where is your principal residence.

Having said that, your neighbours can confirm you are not in France for most of the time, and you are trying to sell the property. Who knows if you are in NZ, or UK, or where your principal residence is?

[Expatloon]

Actually the number of days you spend in or out of France is more the last determinator of residence than the first.

If your French property is your only one then that of itself means that you are French resident.

If you have property elsewhere than it must be available for your exclusive use.

Escaping from the French taxman's clutches whilst still owning a property here may prove all but impossible.

[Perik Omo]

Yes, sadly after some further investigation you are both quite correct in that the number of days spent here is almost immaterial so will have to wait until the house is sold or maybe move back to UK in Dec/Jan and just come back in April to cut the grass and tidy up after the winter then make arrangements to keep the garden tidy.