UK desk · India–UK
A UK company is a UK taxpayer. Indian residents who own it, work for it, or receive dividends still have Indian tax and FEMA work to do. A Companies House number does not make the income tax-free in India. Preferential trade under CETA does not change that baseline.
What this file usually covers
- India–UK Double Taxation Avoidance Agreement — dividends, interest, royalties, and business profits follow treaty articles and beneficial-ownership tests.
- Permanent establishment risk if the UK company is managed from India or has a dependent agent in India.
- Form 15CA/CB and withholding when an Indian company pays the UK entity for services, royalties, or interest.
- FEMA outbound investment when Indian residents subscribe to UK share capital or send share-application money.
- NRI or UK-resident individuals — split-year, residence tie-breaker, and Indian foreign-asset reporting where required.
- Transfer pricing if associated Indian and UK entities trade goods, services, IP, or intra-group finance.
How we keep both files on the same facts
- 1List owners, directors, where decisions are made, and every India–UK payment.
- 2Characterise dividends, services, royalties, and finance under the DTAA.
- 3Align HMRC numbers, Indian ITR, 15CA/CB, and FEMA papers.
- 4Review PE and residence if people or contracts move mid-year.
Related on this desk
PJRJ’s international tax desk in Delhi and Gurgaon leads the analysis. UK filings that must be signed locally stay with UK partners. This page is general information, not an opinion on your residence or PE.
India–UK Cross-Border Tax FAQs
No. Indian residents remain taxable on worldwide income unless a specific exemption applies. Treaty relief under the India–UK DTAA, PE analysis, dividend characterisation, and FEMA ODI reporting still apply. We coordinate both files.
Discuss your India–UK requirements
Speak with a PJRJ UK desk partner — we respond within one business day.