Which UK bank account number should be declared on French tax return?

Information can be updated during each tax return

All foreign accounts must be declared during your annual tax return
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Reader Question: Our UK bank account number is changing, but do we declare the old or new number on our 2025 tax return. Can we update this information in advance before the declaration in spring?

Non-French accounts have to be declared during annual income tax returns in France, as The Connexion has recently reported.

Read more: Fines levied for failure to declare bank accounts held out of France

These accounts are declared using form 3916/3916bis (which can be added to an online declaration if your declaration is made online, or you can download and complete a physical version here to send off where applicable. 

It is advisable to put the account’s Iban (international bank account number) as this helps it to be identified internationally (the Iban is the account number plus other numeric codes identifying the country and bank).

You have to give further information about your bank elsewhere in the form, such as the name of your bank and its headquartered address.

Information on foreign bank accounts does not normally have to be given (or changed) at any other time except when making your annual declaration.

Further tips on declaring your foreign account can be found below.

Read more: Key errors foreigners may make with French tax declarations

Are you sure you need to change these details? 

In your case, however, we recommend double checking the information you say is changing.

You told us your UK account number is being switched, but this should not be the case – once an account has been created, the account number (and Iban) cannot usually be changed.

If however, a new type of account is being opened in your name, with a new account number (and this happened in 2024) – you will need to declare the opening of the new account in your 2025 declaration. 

You will also still need to declare the closure of the old account – accounts that are opened, held, or closed in the relevant tax year need to be declared on Form 3916/3916bis.

If you are still concerned, you can contact the French tax authorities through your personal space on the French tax site to ask them. 

Read more: Income tax declaration deadlines loom in France: how to get help