Declare Indian income on Self-Assessment
Indian rent, interest, dividends and gains go on the SA106 (foreign) pages, with residence on SA109 — even if tax was already deducted in India.
NRIs in the UK · India + UK tax
NRI tax filing from the UK, done properly.
Living in the UK, with income or assets back in India? We file your Indian return, apply every India-UK treaty benefit, and line it up with your UK obligations — so nothing is taxed twice and nothing is missed.
India + UK both sides handledTreaty rates TRC & Form 10FNo double tax credit claimed right
✓ Licensed CAs, CPAs & ACAs ✓ Fixed fees, shown before you commit ✓ Your money never touches NRI360 ✓ One RM end to end, in your timezone
At a glance
Tax filing from the UK
Your TRCan HMRC certificate of residence (~2–4 weeks)
NRO interest TDS30% → 15% with treaty
Dividends20% → 10%
India ITR due31 July
The situation
Two tax systems, one clean answer
As an NRI in the UK, India taxes your India-source income — rent, NRO interest, dividends, capital gains — while UK taxes your worldwide income. The trick isn't filing one return; it's making both agree, claiming the treaty rate at source, and preserving your credit. Get it wrong and you either overpay or invite a notice. Not sure of your status this year? Start with the residential-status calculator.
The UK side
The UK now taxes your worldwide income — the 2025 change matters
From 6 April 2025 the non-dom remittance basis was abolished. Once you're past the new 4-year window, your Indian income is UK-taxable as it arises — whether or not you bring it to the UK.
The 4-year FIG regime
New arrivals (after 10 years non-UK-resident) get a 4-year exemption on foreign income and gains. After that — and for long-settled NRIs — it's the arising basis, so even NRE/FCNR interest becomes UK-taxable.
Foreign Tax Credit Relief
Indian tax paid (capped at the treaty rate — 15% on NRO interest) is credited against your UK bill, so the same income isn't taxed twice.
HMRC nudge letters
Under CRS, Indian banks report to HMRC automatically. HMRC's one-to-many nudge letters are already landing — declaring correctly is far cheaper than a disclosure later.
Inheritance tax is now residence-based
After 10 of 20 years of UK residence, your worldwide estate — including Indian property — can fall into UK IHT. Worth planning early.
India-UK DTAA
What the treaty saves you
| Indian income | Standard NRI TDS | Treaty rate (with TRC + 10F) |
|---|---|---|
| NRO account interest | 30% | 15% |
| Dividends (Indian companies) | 20% | 10% |
| Royalty / technical fees | 20–30% | 10–15% |
Rates apply with a valid TRC + Form 10F filed before payment. NRE/FCNR interest is exempt in India regardless; immovable-property gains are taxed in India regardless of treaty.
Confirm your residential status
We fix whether you're NRI, RNOR or resident this year — it decides everything else.
Map the treaty & get your TRC + Form 10F
We identify your India-UK treaty rates and get the paperwork in before payment, so TDS is right at source.
Reconcile 26AS/AIS and file ITR-2/3
We match your Indian income to the department's records and file the correct return.
Coordinate the UK side & your refund
We line the return up with your UK filing and claim back any excess TDS.
Key things to know
NRIs in the UK — the essentials
The points that decide your bill and keep you out of trouble.
The Section 87A rebate isn't for NRIs
The headline 'no tax up to ₹12 lakh' is residents-only — as an NRI you're taxed from the first rupee above the exemption.
You use ITR-2 or ITR-3
NRIs can't file ITR-1. It's ITR-2 (salary/property/capital gains) or ITR-3 (business income).
Treaty relief needs Form 10F — filed first
A an HMRC certificate of residence alone isn't enough; Form 10F must be e-filed, ideally before income is paid. See our DTAA & Form 10F guide.
Related
Keep going
NRI tax filing (all NRIs)
The full service, wherever you live.
Learn more →DTAA, Form 10F & TRC
How treaty relief actually works.
Learn more →Sell property from the UK
Selling India property from the UK? Start here.
Learn more →Questions
NRI tax in the UK, answered
Do I file in both India and the UK?
If you're UK-resident, yes — an Indian ITR plus UK Self-Assessment, with Foreign Tax Credit Relief so you aren't taxed twice.
How does the April 2025 non-dom change affect me?
The remittance basis is gone. New arrivals get a 4-year FIG exemption; after that your Indian income (including NRE/FCNR interest) is UK-taxable as it arises, whether or not you remit it.
I got an HMRC nudge letter about Indian income — what now?
Don't ignore it. Indian banks report to HMRC under CRS. We reconcile your Indian income and help you respond correctly before penalties escalate.
How do I reduce Indian TDS as a UK resident?
File an HMRC certificate of residence plus Form 10F with your Indian bank — the treaty caps NRO interest at 15%.
Start free
Filing from the UK? Let's get it right.
Tell us your Indian income and your UK situation. We'll map the treaty, handle the Indian return, and coordinate the UK side — free review first, fixed fee before anything begins.
We reply within 1 working day — by a real relationship manager, not an auto-reply.
Thank you — we've got it.
A relationship manager will reply within 1 working day. Prefer to talk now?
Chat on WhatsApp