Glossary entry

French term or phrase:

imprimé fiscal unique

English translation:

single tax return form (UK) / single tax declaration form (relating dividend payment)

Added to glossary by pooja_chic
May 20, 2015 19:46
8 yrs ago
6 viewers *
French term

impôt forfaitaire unique

French to English Other Law: Taxation & Customs
http://www.impots.gouv.fr/portal/deploiement/p1/fichedescrip...

IFU: impôt forfaitaire unique : flat rate tax?
Change log

May 21, 2015 22:10: pooja_chic Created KOG entry

Jul 1, 2015 21:59: pooja_chic changed "Edited KOG entry" from "<a href="/profile/1063948">pooja_chic's</a> old entry - "imprimé fiscal unique"" to ""single tax return form (UK)""

Jul 1, 2015 21:59: pooja_chic changed "Edited KOG entry" from "<a href="/profile/1063948">pooja_chic's</a> old entry - "imprimé fiscal unique"" to ""single tax return form (UK) / single tax declaration form (relating dividend payment)""

Votes to reclassify question as PRO/non-PRO:

Non-PRO (2): Nikki Scott-Despaigne, AllegroTrans

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Discussion

Nikki Scott-Despaigne May 20, 2015:
For British English, the 2035 IFU and others like it, would be described as "tax return" or "tax return form".
AllegroTrans May 20, 2015:
IFU does not mean "impôt forfaitaire unique"
See: http://www.lexology.com/library/detail.aspx?g=3e22f346-312b-...

Proposed translations

1 hr
Selected

tax return, tax return form (UK)

https://www.gov.uk/self-assessment-tax-returns/sending-retur...

https://www.gov.uk/self-assessment-tax-returns/who-must-send...

The term may be different if your target reader is US, which is why I did not go with the "I am sure". I am sure for the UK though.

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Note added at 15 hrs (2015-05-21 11:14:00 GMT)
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The 2035 is the form used by self-employed people in France. There is more than one type of status available and for UK contexts, this "déclaration contrôlée" comes close to the UK "sole trader" set up.

The 2035 is completed in addition to the 2042, which is the general tax return. Funny as it may sound, the notion of "return" is indeed the tax form and might be described as a statement. The term is however "tax return". CHecking the official source above make that clear. Odd as it may sound, "return" therefore is not to be confused with "rebate". That is the term for when the Inland Revenu reimburses an overpayment.


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Note added at 15 hrs (2015-05-21 11:23:22 GMT)
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For the notion of "tax retun":

https://www.gov.uk/self-assessment-tax-returns/overview

"1. Overview
Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to."

As to the notions of "self-eployed" and "sole trader" again, specifically UK :

https://www.gov.uk/self-assessment-tax-returns/who-must-send...

2. Who must send a tax return
The tax year is from 6 April to 5 April the following year.

You’ll need to send a tax return if, in the last tax year:

you were self-employed - you can deduct allowable expenses
you got £2,500 or more in untaxed income, eg from renting out a property or savings and investments - contact the helpline if it was less than £2,500
your savings or investment income was £10,000 or more before tax
you made profits from selling things like shares, a second home or other chargeable assets and need to pay Capital Gains Tax
you were a company director - unless it was for a non-profit organisation (eg a charity) and you didn’t get any pay or benefits, like a company car
your income (or your partner’s) was over £50,000 and one of you claimed Child Benefit
you had income from abroad that you needed to pay tax on
you lived abroad and had a UK income
you got dividends from shares and you’re a higher or additional rate taxpayer - but if you don’t need to send a return for any other reason, contact the helpline instead
your income was over £100,000
you were a trustee of a trust or registered pension scheme
Certain other people may need to send a return (eg religious ministers or Lloyd’s underwriters) - you can check whether you need to. You usually won’t need to send a return if your only income is from your wages or pension.

If you get an email or letter from HM Revenue and Customs (HMRC) telling you send a return, you must send it - even if you don’t have any tax to pay."

Onr egistering for self-assessment : https://www.gov.uk/register-for-self-assessment/self-employe...

2. If you're self-employed
How you register depends on whether you’re:

a sole trader
a partnership or partner
You need to register as an individual if you’re a company director.

How long it takes
For online returns, allow 10 working days (21 if you’re abroad) to register because HM Revenue and Customs (HMRC) posts you an activation code. You’ll be prompted for this when you first log in to your online account (also known as a Government Gateway account).

Sole traders
You’re a sole trader if you work for yourself and haven’t chosen another business structure.

You must register for Self Assessment as a sole trader.

Partners
To register as a partner you’ll need the partnership’s 10-digit Unique Taxpayer Reference (UTR). You can find it on previous tax returns or other documents from HMRC.

Partnerships

If you’re the ‘nominated partner’, you need to register both yourself and the business partnership..

There are different forms:

for limited liability partnerships
if you’re registering a partner that’s not an individual, eg a company or trust



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Note added at 15 hrs (2015-05-21 11:25:25 GMT)
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I repeat that this will only work for UK contexts. It is UK specific.
If you need US termino, then you need something else.
If you need some descriptive "international" English, then something along the lines of "declaration" or "statement" work. They would be understood in the UK, but would be considered as suffering from a mild form of "translation-ese".

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Note added at 15 hrs (2015-05-21 11:30:59 GMT)
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The form in question is for REVENUS NON COMMERCIAUX ET ASSIMILÉS. RÉGIME DE LA DÉCLARATION CONTRÔLÉE.

"non commerciaux" is in reference to people who ar selling services (prestation de services), not goods (commerce). The form is for one spefici type of tax régime", for the self-employed, those who opt for the "déclaration contrôlée".



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Note added at 20 hrs (2015-05-21 15:46:46 GMT)
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http://www.impots.gouv.fr/portal/deploiement/p1/fichedescrip...

This sources may be of help. It's an official source from France, which describes in detail, the filing requirements. It also uses "income tax return" everywhere for the 2042 form and "annual business earnings return" for the 2035 .

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Note added at 20 hrs (2015-05-21 15:50:28 GMT)
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G. NON-COMMERCIAL INCOME
a) Professional non-commercial income (Section 5, Subsection D of form 2042 NR or additional form 2042 C-PRO, Non-salaried occupations
[“Professions non salariées”])
19. These are profits from occupations primarily of an intellectual nature, consisting in the personal and totally independent practice of a science or an
art, or profits from occupations such as notary, bailiff, etc. They also include profits from all occupations, operations for financial gain and other
sources that do not come under another category (stock-market transactions conducted in similar conditions to those that characterise an activity carried
on by a person conducting this type of transaction in a professional capacity).
If you have received income in this category for an activity carried on in France, you must, subject to the international tax treaties, declare it for income
tax in France.
If you come under the special non-commercial profits system (“micro BNC”), you do not have to file an annual business earnings return. Enter the
amount of your receipts with any capital losses directly in Subsection D “Régime déclaratif spécial” of additional form 2042 C-PRO.
If, on the other hand, you come under the certified tax return system (“régime de la déclaration contrôlée”) where your business earnings return is
certified by an officially approved accounting centre, you must file the special 2035 annual business earnings return and enter the resulting profit or loss
under the “régime de la déclaration contrôlée” heading of additional form 2042 C-PRO.

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Note added at 1 day9 hrs (2015-05-22 05:27:07 GMT) Post-grading
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ATTENTION!!! Comment post selection with regards to the glossary term entered!!!

"Single tax return or "single tax return form" has no meaning in English. It is potentially misleading. It suggests that it is a tax form for "single" people in the sense of "célibataire". That is not the case. I consider that to use "single" in this way, no doubt to render the idea of "unique" in the French original. The glossary entry perverts the meaning of the French original and is potentially misleading to a IK reader.

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Note added at 1 day9 hrs (2015-05-22 05:27:42 GMT) Post-grading
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Sorry, that should read to a "UK" reader.

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Note added at 1 day9 hrs (2015-05-22 05:28:55 GMT) Post-grading
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Not happy about being associated with the entry being altered this way. 8-(((

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Note added at 1 day9 hrs (2015-05-22 05:44:12 GMT) Post-grading
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But it is of course entirely up to the Asker to decide upon the final entry.
Note from asker:
Thank you.
Peer comment(s):

agree AllegroTrans : imprimé fiscal unique; you could add "single" since various corporate entities have to submit more than one form
2 hrs
Problem with "single", which in taxation contexts may be taken in the sense "célibataire". To be used with caution.
disagree Daryo : in fact it's not a "tax return" it's more comparable to a P60, only it's not the annual statement of received salary, but of income from dividends and interests// Your own source uses the term "- tax return"16 times YES, but NOT for this form
2 hrs
Your own source uses the term "- tax return"16 times : http://www.barclays.fr/file/documentsite/documentation/Annex... "
Something went wrong...
3 KudoZ points awarded for this answer.
4 hrs
French term (edited): imprimé fiscal unique - IFU

sole tax summary statement

or more precisely, the case should be filled with the reference number of the relevant "sole tax summary statement"

Please find enclosed your sole IFU (Imprimé Fiscal Unique) tax summary statement.
This summary includes two documents that list the securities transactions and income from securities
recorded in your name in 2014.

http://www.barclays.fr/file/documentsite/documentation/Lettr...

http://www.barclays.fr/file/documentsite/documentation/Annex...

The provisions of article 242 ter of the French General Tax Code (‘GTC’) require that each year and in respect of each taxpayer, entities that have made payments of capital income (in particular, dividends and interest) must make a declaration (called the imprimé fiscal unique or ‘IFU’) detailing the sums that were paid in the preceding year. In theory, any failure to complete an IFU is punishable by a fine representing 50% of the undeclared sums.

http://www.lexology.com/library/detail.aspx?g=3e22f346-312b-...






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Note added at 5 hrs (2015-05-21 01:41:28 GMT)
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a.k.a

Déclaration récapitulative des opérations sur valeurs mobilières et revenus de capitaux mobiliers

Mise à jour le 18.02.2015 - Direction de l'information légale et administrative (Premier ministre)
Principe
Accéder au Formulaire
Ministère en charge des finances
Cerfa n°11428*16
Autre numéro : 2561

L'imprimé fiscal unique (IFU) est à souscrire par l'établissement payeur.

Il sert à récapituler l'ensemble des revenus de capitaux mobiliers versés et l'ensemble des opérations sur valeurs mobilières effectuées.

Donne accès à la notice et aux feuillets 2561 bis, 2561 quater et 2561 ter.

http://vosdroits.service-public.fr/particuliers/R10883.xhtml

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Note added at 1 day20 hrs (2015-05-22 16:29:40 GMT) Post-grading
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sole statement = only one statement covering the whole year
Peer comment(s):

neutral Nikki Scott-Despaigne : "Sole" needs a noun here. (For the UK, for example, it would be "sole trader"). I cannot comment on the term "statement" except to say that it does not work for UK contexts but may be spot on for elsewhere. The "déclaration" for UK is always a "return".
10 hrs
the P60 is a "tax return"? The annual certificate/statement of earned interests given by your bank is a "tax return"? no, these are statements/declarations/certificates that have to be attached to the tax return
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