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From FAQs
Teachers pension: Form 2047, your gross pension goes in section VII. REVENUS EXONÉRÉS PRIS EN COMPTE POUR LE CALCUL DU TAUX EFFECTIF - the form explains which figures go where. You then transfer the total to box TI on your form 2042.
This amount is not taxed in France but is taken into account in determining the rate of tax payable on pensions that are taxable in France -See below
UK OAP and all other pensions are taxable in France
On the 2047 section VIII REVENUS DE SOURCE ÉTRANGÈRE SOUMIS EN FRANCE À L’IMPÔT SUR LE REVENU ET IMPOSABLES À LA CONTRIBUTION POUR LE REMBOURSEMENT DE LA DETTE SOCIALE (C.R.D.S.) - just write in 'Titulaire de formulaire E121 (or whichever E-form you have), donc je ne suis pas a la charge de l'assurance maladie' and leave the amount box blank.
However, if your heathcare cover is under couverture maladie universelle (CMU) and you are paying your quarterly 8% health contributions, then your pension will be subject to social charges. If this is the case, then as well as entering your pension(s) in box AS/BS on form 2042, you additionally need to enter the amount of your pension in section VIII of the 2047 and transfer the total to box TL (page 4, section 8) on form 2042.
You should not be paying tax in the UK on your OAP so back to the FAQs again
You need to notify HMRC that you are now living and being taxed abroad so they can adjust your UK tax code to zero and refund you any tax paid since the date of your arrival in France. You just ask them for a form FD5 which you complete and hand in to your French tax office with your first tax declaration. They will stamp it to certify you are now a French taxpayer and send it back to the UK.
Why not post a sensible answer, people will appreciate it more
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