Moving from India? Your UK tax checklist

Step 1

Am I UK tax resident?

The UK tax year runs 6 April to 5 April. Residence is decided each year by the Statutory Residence Test. 183 days or more in the UK makes you resident automatically. Fewer than 46 days, if you were not resident in the previous three years, makes you non-resident. Write down your arrival date and keep boarding passes.

If you arrive mid-year to start a job or set up your only home, split-year treatment may keep Indian income from before you arrived outside UK tax. Income after arrival is in scope.

Step 2

Your India inventory

Once you are UK resident, each of these usually needs a UK decision:

• NRE / FCNR deposits — tax-free in India, but the interest is taxable in the UK.
• NRO accounts and fixed deposits — taxable in the UK, with credit for Indian TDS up to the treaty rate.
• Rent from Indian property — taxable in the UK, with credit for Indian tax.
• Indian shares — dividends taxable; gains within UK capital gains tax.
• Indian mutual funds — often taxed as income, not capital gains.
• PPF — interest credited while you are UK resident is generally taxable.
• EPF / EPS / NPS — take advice before you withdraw.
• A property you may sell — the UK gain is measured in pounds.
• Joint accounts with parents — your share of the income is yours to declare.

Step 3

Should you claim the 4-year FIG regime?

Since 6 April 2025 the old remittance basis has gone. New arrivals who were non-UK resident for the 10 tax years before they arrived may claim the Foreign Income and Gains regime for up to their first 4 years of residence. It is not automatic. In a year you claim, you lose the £12,570 personal allowance and the £3,000 CGT exempt amount. On a £45,000 salary that is roughly £3,900 of extra tax, so it only pays when the foreign income or gain is large.

Step 4

Avoiding tax twice

Collect Form 16A, TDS certificates and Form 26AS / AIS. Claim foreign tax credit on the UK return, capped at the UK tax on the same income and at the treaty rate. A certificate of UK residence and Form 10F can bring NRO interest down to the treaty rate. Excess Indian TDS is reclaimed in India, not from HMRC. Convert amounts to pounds and match them to the UK tax year.

Step 5

Moving money and buying a UK home

Moving your own savings is not itself a UK tax charge. Tax is on interest and gains, not the transfer. NRE funds are freely repatriable. NRO funds are generally limited to USD 1 million per Indian financial year and often need Forms 15CA/15CB. If you still own a home in India, higher stamp duty rates may apply in England and Northern Ireland, and first-time buyer relief does not. Raise both with your solicitor before exchange.

Step 6

Documents to collect

Indian bank statements, interest certificates, Form 26AS, EPF and PPF statements, demat and mutual fund statements, property deeds, Indian tax returns, gift letters, UK P60s, arrival-date evidence, and an HMRC certificate of residence if you need the treaty rate.

Step 7

Key deadlines

The UK tax year ends on 5 April. Register for Self Assessment by 5 October if you are new. File online and pay the balance by 31 January. A second payment on account, if due, is 31 July. For 2025/26 that is 5 October 2026, 31 January 2027 and 31 July 2027.

Step 8

Behind on declaring Indian income?

India shares bank and investment data on UK residents with HMRC under the Common Reporting Standard. Coming forward before HMRC writes usually means lower penalties. Do not ignore a letter, do not empty Indian accounts to tidy up, and do not sign a certificate of tax position unless it is true.

The longer guides are on the overseas income topic. Fixed-fee pricing is on the overseas income service.

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General information for 2025/26 and 2026/27, not personal tax, legal or mortgage advice. Residence, FIG eligibility and Indian provident funds depend on your facts. Indian tax, FEMA and repatriation should be confirmed with an Indian chartered accountant or your bank. ProKeeper Limited, company no. 15221857.