Help with annual tax declaration
Since moving to France in early 2019, I have yet to pay or submit any declaration for income tax OR taxe d’habitation. I recently (tried) signing up for an espace particulier and an espace professionnel on the impots.gouv.fr website. Regarding my espace particulier, I was able to fill in the form on the appropriate page in order to receive my numéro fiscal (https://www.impots.gouv.fr/portail/contacts?778). I was then instructed to fill in form 2043-SD (https://www.impots.gouv.fr/portail/files/formulaires/2043-sd/2019/2043-sd_2577.pdf).
1) Do I need to complete an annual tax declaration for 2019 in addition to this form, OR do I only need to submit this form for 2019 and an annual tax declaration for 2020, i.e. 2 forms (2043-SD + annual tax declaration) for 2019 and 1 form (annual tax declaration) for 2020, OR 1 form (2043-SD) for 2019 and 1 form (annual tax declaration) for 2020?
2) My “département” is 99, correct?
3) I should clarify that I started working part-time for a few days a week through a CDD contract with a company to supplement my freelance income. The level of income from these jobs is currently similar. That being the case:
i) The form asks for my “Date de début d’activité en France”. I assume I should specify the relevant date in early 2019, i.e. the date I started the first of these two jobs, correct? Or is the form only asking about my non-self-employed job?
ii) For the purposes of this form, should I declare my income from both these jobs together as one total, or only one of my income sources? The form refers to “traitements, salaires”, and I’m not sure whether this only refers to my income from employment (CDD contract) and excludes self-employed income. After all, I do already declare my self-employed income to URSSAF (https://www.autoentrepreneur.urssaf.fr/portail/accueil.html).
iii) Under the heading “traitements, salaires, pensions, rentes”, what are the columns “1re pers. à charge” and “2e pers. à charge” for? I was only going to fill in the column for “déclarant 1”.
iv) Under the heading “charges déductibles”, should I cross/tick the box beside “Vous êtes nouvellement domicilié en France après avoir résidé à l’étranger pendant les 3 années précédentes”? I’m not sure whether this is relevant to me, since I’m not claiming any expenses.
v) Under the same heading, it states “Si vous disposez de bénéfices industriels et commerciaux, de bénéfices non commerciaux ou de bénéfices agricoles, utilisez une déclaration no2042 C PRO « Revenus des professions non salariées » afin que ces revenus soient pris en compte pour le calcul du taux de prélèvement à la source.” Does this mean I should ONLY be specifying my income from my CDD job on this form (2043-SD), OR that I need to specify BOTH incomes here AS WELL AS specifying the self-employed income on form 2042-C-PRO?
4) In addition to starting a second job, I also received several thousand pounds from my parents over a period of months to assist me. Does this money need to be declared on any of the forms mentioned above (2043-SD, 2042-C-PRO, annual tax declarations) or elsewhere?
5) Do I need to declare bank savings interest anywhere?
6) I assume money I receive in the form of supermarket cashback doesn’t need to be declared and isn’t taxed, correct? I also have a bank card that generates cashback (money) every time I spend using the card and which can be spent anywhere. However, I don’t think I can withdraw the money as cash. Either way, I assume this isn’t taxable and doesn’t need to be declared, correct?
7) Do I need to declare shares I own in companies anywhere? I have not sold any since moving to France, nor have I received any dividends or other income from them since moving here. I just own them.
8) I have a few foreign bank accounts. Where do I have to declare these? Does the requirement to declare these cover my personal and business PayPal accounts registered to my French address? What about “accounts” with other electronic service providers such as TransferWise or Revolut that do not technically consitute “bank” accounts (though Reovlut may now be considered a bank. I need to check again)? What about “investment” accounts that hold company shares, e.g. DeGiro?
Many thanks in advance for your help!