# India Tax Desk for NRIs in the UK

> UK residents are taxed on worldwide income, so Indian rent, interest and capital gains go on the UK Self Assessment return (tax year 6 April–5 April, filed by 31 January) with credit for Indian tax paid. From 6 April 2025 the UK abolished the remittance basis for non-doms and introduced a four-year foreign income and gains (FIG) regime for new arrivals who weren't UK resident in the previous ten years. In India, an NRI is taxed only on Indian income.

Practice: Country Tax Desks for NRIs — https://www.industax.com/services/country-tax/

The April–March Indian year and April–April UK year overlap, so income and credits must be apportioned carefully. Recent arrivals in the UK should check whether the FIG regime exempts their Indian income for the first four years.

We prepare the Indian return and the figures your UK adviser needs, and advise on residency in the year of moving.

## Key facts

| Item | Detail |
| --- | --- |
| UK tax year | 6 April – 5 April |
| UK filing | Self Assessment by 31 January (online) |
| Post-2025 | Remittance basis replaced by 4-year FIG regime |
| Relief | Credit for Indian tax under the DTAA |
| India | NRI taxed on Indian income only |

## Who needs this

- Indians working in the UK
- UK residents with Indian property or investments
- Recent arrivals assessing the FIG regime

## What's included

- Indian ITR
- Indian income summaries for UK filing
- Residency advice
- Property sale support

## Documents

- AIS/26AS
- NRO/NRE statements
- UK residency dates

## Process

1. **Map** — Income in both tax years.
2. **File** — Indian ITR and refunds.
3. **Support** — UK reporting figures.

## FAQs

### Is my Indian rental income taxed in the UK?

If you are UK resident and not covered by the FIG regime, yes — with credit for Indian tax paid on it.

### Are UK ISAs tax-free in India?

Only while you're non-resident in India. If you return and become resident and ordinarily resident, ISA income is taxable in India and must be reported in Schedule FA.

### What happened to non-dom status?

From April 2025, the UK replaced it with a residence-based regime: new arrivals get four years of relief on foreign income and gains if they claim it; others are taxed on worldwide income.

## Official sources

- HMRC — Self Assessment: https://www.gov.uk/self-assessment-tax-returns
- Income Tax Department — DTAAs: https://www.incometaxindia.gov.in/

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Canonical page: https://www.industax.com/services/country-tax/nri-tax-uk
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.