NRI in the UK?Your India Tax, Sorted

India side — what applies to you

• You're an NRI for India if you spend fewer than 182 days in India in the tax year (April–March) — with a few extra tests for visitors and people with Indian income above ₹15 lakh.
• NRE / FCNR interest is tax-free in India while you are an NRI. NRO interest is taxable, and banks deduct TDS of about 31.2% on it.
• Rent from your Indian property is taxable in India; your tenant should deduct about 31.2% TDS. You get a 30% standard deduction on rent.
• NRIs get the ₹4 lakh basic exemption under the new regime, but not the Section 87A rebate that makes income up to ₹12 lakh tax-free for residents.
• Because TDS is often much higher than the real tax, many NRIs are owed a refund — but only if they file an Indian return.
• Selling property: without a lower-TDS certificate, buyers in practice deduct TDS on the full sale price. A lower-TDS certificate before the sale, or an ITR after it, gets back what is excess.

UK side — points for your UK accountant

• The UK tax year runs from 6 April to 5 April, while India's runs 1 April to 31 March, so Indian income has to be re-cut for your UK return.
• UK tax residents generally report worldwide income to HMRC, including Indian rent and bank interest, usually on the foreign pages of Self Assessment.
• Indian tax paid can generally be credited against UK tax under the India–UK tax treaty; your UK accountant claims the credit using the Indian figures we give you.
• Indian mutual funds can be treated as offshore funds in the UK, with their own reporting rules — review them with your UK adviser.

Thresholds as of 2026-10-30. We advise on Indian tax; points about the UK are general pointers to discuss with your local tax adviser.

Also try our free UK income tax calculator.