The ’right of error’ provides the opportunity to regularise your situation (without paying a penalty) when you have made a mistake or omission in a tax return or other administrative document, such as claiming benefits but not declaring a change in your circumstances.
As part of the regularisation process, any errors or omissions in tax returns will require the payment of any additional tax due. In addition there may be a requirement for the payment of interest due on the additional tax, but usually no surcharges or fines.
If you have made a mistake or left something out of your tax return because you thought it wasn’t important, it is always more favourable to approach the authorities to put it right before they find out and approach you first. If you have not tried to remedy the situation yourself, penalties will undoubtedly be higher.
Everyone who is resident in France needs to file an annual tax return, whether or not there is any tax to pay. All worldwide income needs to be disclosed, as do any foreign bank accounts you have in your name regardless of whether or not you still use them.
You can regularise your situation at any time by sending an amended declaration to your local business tax office.
You can see information on the ‘right of error’ via the following links:
You can see how to correct errors or omissions in other administrative procedures here and here.
BIENS IMMOBILIERS
You also have to declare any changes to your circumstances regarding property you own, such as if someone in the household has died or has moved out and no longer lives there, or if you have added a swimming pool.
Pools and garages are classed as part of your main residence but are listed separately – don’t think that you don’t have to list these just because you don’t live in them!
You declare your properties under the Bien Immobilier section of your Impôts account. If you need to make any amendments you can do this via the secure messaging service within your account. Choose the subject “J’ai une question sur le descriptif de mon bien immobilier”
If you have any questions regarding administrative mistakes or omissions or if you would like one of our experienced Service Providers to help you rectify these, then please do get in touch with the FBN via email at info@franco-british-network.com