If you live in the UK and have Indian income, you may need to file an Indian return as a non-resident, especially after a property sale or where excess tax was deducted. The India-UK tax treaty decides taxing rights and allows credit in the UK. To claim treaty rates in India, you need a certificate of residence from HMRC and Form 10F.
- Document route
- UK notary public, then FCDO apostille
- Time difference
- IST is 4h30 (BST) to 5h30 (GMT) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from the UK: how it works
We determine your residential status under the day-count rules in the Indian Income-tax Act 2025, then list your Indian income and the tax deducted at source. For property sales, capital gains are computed with the correct cost and holding period, and exemptions such as reinvestment are considered. Filing a return allows refunds of excess withholding and the carry forward of losses.
For treaty relief, you request a certificate of residence from HMRC and file Form 10F online in India. NRE interest is exempt in India but may be taxable in the UK. We coordinate with your UK accountant so that the same income is reported consistently in both returns, and we answer any notice from the Indian tax department on your behalf.
What clients in the UK should know
- The Indian tax year runs April to March and the UK year from 6 April to 5 April, so income falls into slightly different periods.
- UK rules on foreign income changed in April 2025; long-standing non-dom arrangements no longer apply in the same way.
- Indian notices now arrive by email and on the tax portal; an outdated email address is a common reason for missed deadlines.
Step by step from the UK
Video consultation
A call at a time that suits the UK, after we have read your documents.
Documents signed in the UK
UK notary public, then FCDO apostille
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in the UK where needed.
The full guide
This page covers what changes when you are in the UK. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in the UK and the Cross-Border Tax & Money practice area.
Questions from clients in the UK
Do I need to file in India if only NRE interest is earned?
No, NRE interest is exempt in India. It may still be taxable in the UK.
How do I get an HMRC certificate of residence?
You apply to HMRC online or by form. The certificate is then used with Form 10F in India.
Can you handle a notice under the new Income-tax Act?
Yes. We review the notice, prepare the response and file it on the portal.