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02 June 2009
Issue: 4208 / Categories: Forum & Feedback , Income Tax , Residence & domicile
A French national married a British man in 1966 and worked for an international organisation in the UK. They subsequently separated and she now has a foreign pension paid to her in France where she intends to retire. Is this taxable in the UK?

My client (A) is a French national who married her British husband in France in 1966. They lived in England from 1970. In 1986 they separated but never divorced.

Following the separation A purchased a property in London in her sole name and occupied this as her main residence.

Between 1986 and 2006 A was employed by an international organisation in the UK as a non-permanent resident. Due to her diplomatic status her emoluments have not been subject to UK income tax.

Following her retirement from full-time employment in 2006 A intended to leave the UK and repatriate to France where she purchased a property that she intends to use as her main residence.

The London home was put on the market in February 2007 but unfortunately there were no offers and it remains on the market.

Since June 2006 A...

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