UK desk · CETA
The India–United Kingdom Comprehensive Economic and Trade Agreement (CETA) entered into force on 15 July 2026. Preferential tariffs and services commitments help only when the commercial facts, origin paperwork, UK entity, HMRC calendar, and India remittance or FEMA file tell the same story. This page is PJRJ’s working brief — not a substitute for official tariff schedules or customs advice.
Official communications from both governments describe broad preferential access for Indian goods into the UK and staged tariff reductions for many UK goods into India, plus deeper services and mobility commitments. Exact rates, staging, and product lists change with the published schedules — confirm them on government portals before you quote a customer or book a shipment.
What CETA changes in practice
Goods trade needs origin, not only a brand story
Preferential duty depends on rules of origin and correct certification. Self-certification and eCoO workflows exist under the agreement — shipping without a clean origin trail risks paying the full rate.
- Map HS codes and where value is created
- Align commercial invoices with origin claims
- Keep evidence for customs queries
Services and procurement still need a UK footing
Services commitments and public-procurement openings do not replace Companies House registration, HMRC VAT or corporation tax, or contract substance. Many Indian groups still need a UK Ltd, bank, and books before they can bid or invoice cleanly.
People movement and social security
A Double Contribution Convention sits alongside CETA. Qualifying temporary assignments may avoid paying social-security contributions in both countries for a limited period. Payroll, visa, and secondment facts must match before anyone relies on it.
CETA does not erase India tax or FEMA
Indian residents remain taxable on worldwide income unless a specific exemption applies. Dividends, service fees, and share capital into a UK company still touch DTAA articles, Form 15CA/CB, and often FEMA outbound investment rules.
Named working packs on this desk
CETA readiness review
A short partner-led map of your India–UK flows: goods vs services, origin risk, whether a UK Ltd is required, HMRC touchpoints, and India remittance or FEMA gaps. Deliverable is a written action list — not a tariff opinion letter.
UK company and HMRC starter pack
Companies House Ltd, PSC, Confirmation Statement diary, corporation-tax registration, and VAT or PAYE if the forecast crosses the relevant HMRC lines — coordinated with UK partners for local filings.
Trade-linked remittance and FEMA file
When Indian companies pay a UK affiliate, or Indian residents fund UK share capital, we align Form 15CA/CB, withholding, and FEMA ODI papers with the same facts used in the UK accounts.
Assignee and payroll coordination
For temporary India–UK secondments, we coordinate PAYE / RTI facts with UK payroll partners and flag where Double Contribution Convention paperwork may be relevant. Immigration advice stays with licensed advisers.
How we work a CETA-linked engagement
- 1List what you sell, where it is made or delivered, and who invoices whom
- 2Decide whether a UK Ltd, branch, or pure export model fits the next twelve months
- 3Set Companies House and HMRC calendars with the UK partner
- 4Align India DTAA, 15CA/CB, and FEMA papers with the same contracts
- 5Review origin and preference utilisation with your customs broker or freight forwarder — PJRJ does not replace that specialist
Who usually asks for this brief
- Indian manufacturers and exporters selling into the UK under preferential rates
- IT, professional-services, and creative firms bidding on UK work or opening a UK Ltd
- Groups seconding people between India and the UK
- UK-facing founders who need India tax and FEMA coordinated from day one
Continue on the UK desk
UK company formation
Private limited company at Companies House — directors, shares, SIC codes, office, and PSC.
View detailsVAT and Making Tax Digital
HMRC VAT registration, digital records, and return support.
View detailsIndia–UK cross-border tax
DTAA, PE risk, Form 15CA/CB, and FEMA ODI into the UK company.
View detailsThis page is general information from PJRJ & Associates. It is not customs brokerage, immigration advice, or a live reading of tariff lines. Confirm schedules on official India and UK government sources before you price a deal.
India–UK CETA FAQs
On 15 July 2026, according to official announcements from both governments. A related Double Contribution Convention on social security entered into force alongside it. Always verify the live text and schedules on government portals before relying on a preference.
No. Preferential trade can apply to exporters without a UK subsidiary, but many services, banking, payroll, and procurement situations still need a UK Ltd, HMRC registrations, and local books. We scope that against your next twelve months of work.
No. Origin certification and customs clearance sit with the exporter’s authorised processes and customs specialists. PJRJ maps the commercial and tax file — entity, HMRC, remittances, FEMA — so those papers do not contradict the trade story.
CETA is a trade agreement. The India–UK DTAA still governs how business profits, dividends, interest, and royalties are taxed. FEMA still governs outbound investment and certain remittances. We keep those tracks on the same facts as the UK accounts.
Discuss your CETA requirements
Speak with a PJRJ UK desk partner — we respond within one business day.