In brief
Plan departure-country obligations separately from your Indian tax, banking and immigration status. A flight date alone does not settle every obligation. This is a preparation checklist, not an individual tax determination.
Start with HMRC: Tax when leaving the UK (opens in a new tab)
Your next steps
0 of 4 steps complete · Next: Confirm residence and notify HMRC
Confirm residence and notify HMRC
Next stepApply the Statutory Residence Test and check split-year eligibility. The UK tax year runs 6 April–5 April. Departure reporting generally uses P85 when not filing Self Assessment, or SA109 residence pages with Self Assessment. Keep P45/P60, travel and equity-award records.
Review accounts and ISAs
Notify providers of your Indian address and tax residence. An existing ISA may remain open with UK tax relief, but nonresidents generally cannot make new subscriptions, subject to specified Crown-service exceptions. UK relief does not establish Indian tax exemption.
Plan retained property
UK rent can remain taxable. Check the Non-Resident Landlord Scheme; approval to receive gross rent is not a tax exemption. Nonresidents selling a UK home generally must report within 60 days of completion, even where no tax is payable.
Review pensions and succession
Check pension entitlements, overseas payment and uprating separately before any withdrawal or transfer. For relevant events from 6 April 2025, long-term UK residence replaced domicile as the main test for overseas-asset inheritance-tax scope. Broadly, 10 of the preceding 20 tax years can qualify, with a 3–10 tax-year departure tail and transitional exceptions. Review wills and trusts with an adviser.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- When does each country treat me as resident, and what filings remain?
- What should be reviewed before a sale, pension withdrawal or transfer?
- Which accounts, registrations and family documents need updating?
Who can help
A qualified adviser familiar with both countries, your financial institutions and the relevant immigration authority.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Tax when leaving the UK; confirm the conditions for your circumstances.
ISAs when moving abroad; confirm the conditions for your circumstances.
UK rent while living abroad; confirm the conditions for your circumstances.
Selling a UK home while abroad; confirm the conditions for your circumstances.
Inheritance tax and long-term UK residence; confirm the conditions for your circumstances.
State Pension overseas rates; confirm the conditions for your circumstances.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.