Records to collect
- P60, P45 and self-assessment records
- Tax-payment and refund evidence
- Indian residential-status working
- Source-level Indian tax allocation
NRIs of the United Kingdom
UK foreign tax credit and Form 44 (formerly Form 67) for returning NRIs
UK tax deducted or paid should be reconciled to the income taxable in India, the applicable treaty provision and the Indian tax attributable to the same source. A PAYE deduction does not automatically equal the Indian credit.
Reviewed for Tax Year 2026-27 on 2026-08-25.
Calculate the indicative FTC ceilingStart here
Three things to do before relying on an answer
1. Begin with your facts
Map UK income to the Indian tax year
2. Keep the evidence ready
P60, P45 and self-assessment records • Tax-payment and refund evidence
3. Treat this as a planning path
Use the workflow and official links to verify the rule, form and date that apply to you.
Planning workflow
- 1Map UK income to the Indian tax year
- 2Remove tax later refunded in the UK
- 3Calculate the lower-of-two ceiling
- 4Prepare Form 44 (formerly Form 67) and treaty support
NRIs of the United Kingdom
Local records and terms to keep visible
- HMRC Self Assessment and PAYE records
- UK pensions and SIPPs that may require an eligibility review
- GBP-to-INR conversion and foreign-tax-credit evidence
Official sources for United Kingdom
Open the primary sources and verify the provision, form, treaty article and effective date that apply to your facts.
More answers for NRIs of the United Kingdom
Questions to answer before you act
UK tax deducted or paid should be reconciled to the income taxable in India, the applicable treaty provision and the Indian tax attributable to the same source. A PAYE deduction does not automatically equal the Indian credit.