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UK–India Tax, FEMA & Financial Advisory for NRIs & OCIs.
Indians in the UK are NRIs for Indian tax based on day-count, not domicile. From April 2025 the UK ends remittance basis and exposes 10-year residents to worldwide IHT. India-UK DTAA Article 4 settles dual residency by centre-of-vital-interests. ISA shelter ends in India; SIPP draws are taxed on residence with UK credit.
Last reviewed: June 2026 · Updated for AY 2026-27
What United Kingdom NRIs ask first.
The same four pillars (tax, FEMA, property, return) apply everywhere — but the order changes by corridor. Here's where United Kingdom cases usually start.
- 01India-UK DTAA
- 02April 2025 non-dom changes (end of remittance basis, four-year FIG regime, IHT on worldwide assets after 10 years)
- 03RNOR sequencing on return
- 04ISA and pension treatment (ISAs lose shelter in India; SIPP draws taxed under DTAA Article 19/20)
- 05UK IHT exposure
How we help United Kingdom NRIs.
Book a focused advisory call tailored to your corridor.
- 01Return-to-India planning call
- 02Non-dom transition review
- 03UK IHT and structuring review
Deep reads for United Kingdom NRIs.
Step-by-step explainers written for the Gulf corridor.
Got a United Kingdom-specific question?
Mention the country and life stage — we'll send back a corridor-specific reply.
Answered, candidly.
- How do the April 2025 non-dom changes affect Indians in the UK?
- From April 2025 the remittance basis ends for most long-term residents. Indians who have been in the UK 10+ years face worldwide IHT exposure and a new four-year Foreign Income and Gains (FIG) regime. If you're planning return-to-India, the sequencing between UK domicile status, Indian RNOR and asset repositioning matters enormously.
- Can I keep my ISA after I move to India?
- You can hold the ISA, but it loses its tax shelter once you become an Indian tax resident. Growth and dividends become taxable in India. We typically model whether to withdraw during RNOR, liquidate before the move, or keep it as a non-sheltered portfolio.
- How is my UK pension or SIPP taxed in India?
- Under the India-UK DTAA, pension payments are generally taxable in the state of residence. If you're resident in India, SIPP draws are taxable here with credit for UK tax already paid. Lump sums and annuity treatment need corridor-specific advice.
- What is the India-UK DTAA tie-breaker for dual residency?
- Article 4 uses a four-step test: permanent home, centre of vital interests, habitual abode, and nationality. Most returning Indians pass to India under 'centre of vital interests' once family, home and economic ties shift. We document this for both HMRC and CBDT.
The frameworks on this page are drawn from NRI Tax Blueprint 2025 — written by Regi Tom Antony, FCA, the practicing CA who advises on the same problems every week.
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