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End of remittance basis
From April 2025, the remittance basis closes for long-term residents. A new four-year Foreign Income and Gains (FIG) regime replaces it for newcomers.
Last reviewed: June 2026 · Updated for AY 2026-27
From April 2025, the remittance basis closes for long-term residents. A new four-year Foreign Income and Gains (FIG) regime replaces it for newcomers.
After 10 years of UK residence, worldwide assets fall inside UK IHT. Indian-origin families with overseas trusts and Indian property need a fresh structuring review.
Sequence return-to-India, UK domicile severance and Indian RNOR together — not separately.
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This guide is general information published by RTA & Associates. It is not tax, legal, financial or investment advice, and it does not create a client relationship. It does not take account of your personal circumstances, and you should not act or refrain from acting on the basis of anything here.
Cross-border outcomes turn on the specific facts — your day-counts, the timing of your move, the wrappers you hold and the treaty position between the two countries. A small change in any of those can change the answer completely.
References to the law, rules or practice of countries other than India are included for general orientation only. They are not advice on the law of that country, and they should be confirmed with a qualified adviser in that jurisdiction before you act.
Tax law, exchange-control rules and treaty positions change, and they change often. This page reflects our understanding as at the date shown above. We do not undertake to update it.
To the extent permitted by law, RTA & Associates and its partners and staff accept no liability for any loss arising from reliance on this page. For advice on your own position, book a consultation.
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