The  deadline for filing the IFI forms has been extended from 22nd May for non-residents to 15th June 2018 for all taxpayers whether resident or otherwise, presumably on a one-off basis. The irony is that what is now an income tax declaration enjoys a delayed date of filing in relation to the main income tax declarations.

Those wih French source income as well may therefore also have a further and unexpected delay.

See link for the official announcement.

Whilst this might assist those settlors, beneficiaries or deemed constituants with imputed trust interests, that is unfortunately the same date as the corresponding trustee declarations ex 2181 Trust2 for their information returns concerning the IFI an dany levy which may be due. These have yet to be released, so that might create pressure on the exchanges of information between the trustees and their affected settlors or beneficiaries relating to those linked declaratory requirements.

I would however suggest that the individual filings which do not include imputed trust "interests" be made as promptly as possible for good order.

For any assistance please contact Peter on + 44 1534 625879.