The United Kingdom has one of the largest Indian diaspora populations in the world — over 1.8 million people of Indian origin. Many UK-resident NRIs own property in India, hold NRO accounts, or receive rental income from Indian assets. If you are remitting money from India to your UK bank account, your Indian bank will require Form 145 and Form 146 (which replaced Form 15CA and Form 15CB from April 2026). This guide explains everything UK NRIs need to know.
India-UK DTAA — Key Points for UK NRIs
India and the UK have a comprehensive DTAA in force. Like the India-US treaty, it operates through a foreign tax credit mechanism — UK residents pay Indian tax on Indian income and claim credit in their UK self-assessment return. Key provisions include: capital gains on Indian immovable property are taxable in India; NRO interest income is taxable at a reduced rate under the DTAA; rental income from Indian property is taxable in India; all Indian taxes paid are creditable against UK income tax on the same income via HMRC’s foreign tax credit relief (FTCR).
To claim India-UK DTAA benefits, UK residents must obtain a Tax Residency Certificate (TRC) from HMRC and file Form 10F electronically on the Indian Income Tax portal. The HMRC Certificate of Residence can be applied for via the HMRC online portal under “Get a certificate of residence”.
What Changed for UK NRIs in April 2026
From 1 April 2026, Form 15CA and Form 15CB no longer exist. They have been replaced by Form 145 (the online declaration, replacing Form 15CA) and Form 146 (the CA certificate, replacing Form 15CB) under the Income Tax Act 2025. If your HDFC NRI branch, ICICI Bank UK, or any other bank is asking for Form 15CB after April 2026, show them the Form 146 certificate — it is the legally valid replacement document.
When Do UK NRIs Need Form 145 and Form 146?
- Selling Indian property and remitting sale proceeds to a UK bank account
- Remitting from an NRO account to a UK bank
- Sending NRO fixed deposit proceeds to the UK
- Repatriating rental income earned from Indian property
- Any other Indian-source income being transferred abroad
Lower TDS Certificate for UK NRIs Selling Indian Property
UK NRIs selling Indian property face the same 20%+ TDS problem as all NRIs. A Lower TDS Certificate (Form 128) reduces TDS to the actual capital gain liability — typically saving ₹10–20 lakhs. Additionally, having a proper capital gains computation from the Form 128 process gives you clean documentation for your HMRC foreign tax credit claim. Starting ₹7,999.
HMRC TRC — How to Obtain It
Apply for a Certificate of Residence from HMRC at hmrc.gov.uk. You will need to specify the tax year, the country (India), and the relevant treaty provision. HMRC typically processes TRC applications within 15–30 working days. Apply well in advance of your remittance date. The TRC must cover the financial year in which the remittance is being made.
Our Service for UK NRI Clients
We handle Form 145, Form 146, Lower TDS Certificate (Form 128), NRI ITR filing, and Foreign Tax Credit (Form 44) for UK NRIs. Everything is done over email — no office visit required. We apply the India-UK DTAA provisions correctly in every Form 146 certificate, ensuring your UK foreign tax credit claim is well-documented.
Email us at hello@nritaxca.com with your situation. We respond within 2 hours with a written fixed quote. Fixed pricing, no hidden charges.
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