Avis d'imposition 2021

[elsie]

The 2021 tax notices for 2020 tax have started to appear online, depending on department.

The full timetable for the appearance of the avis d'imposition 2021 is
between 26 July 2021 and 6 August 2021: if you declared online and are due a refund (or you do not have to pay anything)
between 30 July and 7 September: if you opted for the paper form, and are due a refund
between 4 August and 7 September: if you made a paper declaration and have nothing to pay
between 30 July and 6 August: if you declared online and need to pay extra tax for the year 2020
between 5 August and 1 September: you have used the paper return and need to pay extra tax for year 2020

[Char]

Thanks [mention]elsie[/mention]

[Char]

Our paper one came through this morning - with much trepidation we opened, and we've got a refund - so no tax to pay this year.

[EmilyA]

Is it normal now for prélèvements to be taken for next year starting in September? We are paying a small amount left after the avis for 2020 income, but they also seem to be taking money for 2021, which we used to pay starting from January.

[suein56]

We will be making 4 payts starting in Sept through to December. This is to pay off the (replacement CSG) contributions sociales we owe this year on last year's investment income.
Exactly the same thing happened last year.
We don't pay PAYG throughout the year.

[EmilyA]

We don't have investment income so all of ours is on pension income with no CSG / CRDS. The totals for the year do seem to be correct based on our estimate for 2021 income, but they have taken a bigger chunk in September, with smaller amounts through to next August. Can I ask if others who normally pay monthly have the same thing?

[MAD87]

We seem to pay every tax known to French man (except IR) - IS, CSG / CRDS (bigly as levied on our business too), CFE, etc. Some days I think work really isn't worth the effort. I should chuck it in and claim every benefit known to French woman including meals on wheels.

[exile]

We don't have investment income so all of ours is on pension income with no CSG / CRDS. The totals for the year do seem to be correct based on our estimate for 2021 income, but they have taken a bigger chunk in September, with smaller amounts through to next August. Can I ask if others who normally pay monthly have the same thing?

Our September payment has not gone out yet but based on last year, yes. We were due to pay a shortfall plus the new revised amount for the next tax year - so something of a double whammy. October then fell back to the revised (increased) amount.

[elsie]

Is it normal now for prélèvements to be taken for next year starting in September? We are paying a small amount left after the avis for 2020 income, but they also seem to be taking money for 2021, which we used to pay starting from January.

You need to remember how the tax system now works.

You are currently paying (monthly) prélèvements for your expected total 2021 tax. The level of the prélèvements is based on the tax return you submitted in spring 2020 for your 2019 income. So it is quite possible your income may be more (given inflation increases and exchange rate changes) between 2019 and 2021.

In spring 2021 you submitted your return for your 2020 tax. If the prélèvements you paid in 2020 for the tax for that year do not cover your actual tax assessment, they will take one or three additional prélèvements (depending on the amount owing) in autumn 2021.

They also now have a more recent figure to estimate your income for the current year, 2021, and for next year, 2022, so may increase the main 2021 prélèvement to try to get the 2021 tax in before the end of the actual tax year rather than many months afterwards. And they will also set the 2022 prélèvement based on that figure.

There is the option on the online web site for you to increase your monthly prélèvement to bring it more in line with your income (which you can probably estimate more accurately than their figure based on past years). by doing that you can spread the tax take more evenly rather than it being loaded with double prélèvements in the autumn. There are, at least in theory, penalties for significantly underpaying taxes due in the actual tax year. I suspect they are more lenient with those where the tax is not automatically deducted from a salary or is subject to exchange rate variaions.

[EmilyA]

Thank you elsie, that is very helpful.