A reader raised this matter below, and we said there was some doubt about its implementation. Now it seems the government has decided the scheme will go ahead from January 2019.
It appears that all regular income will be taxed at source, including salaries, pensions, rents, benefits and investments (bank interest is already taxed this way).
But the system is designed to keep payroll work for employers to a minimum, with few "codes" like the UK system, just a tax level chosen by the employee, from a "menu" of three choices based on the previous year's income. If you look at your 2017 "avis" issued recently you should see your taxation level, between 0 - 10% for most of us, then ask your employer(s) to apply that rate to 2019 income. There will presumably be flat rate deductions where no choice is made with year end adjustments in due course. It means in effect that the 2018 income will not be taken into account.
Quite how it will affect self employed or those of us with overseas only income remains to be seen; your accountant is the best port of call here.
I am off to check my "avis primitif" - which was wrong at first - to see what our level is for 2017 and how this can apply to 2019!
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