Chartered Accountants in India, working with clients across the UK

HUF Formation Services
Income Tax · HUF

HUF formation:a family as a taxpayer.

A Hindu Undivided Family (HUF) is taxed as a separate person, with its own PAN, exemption limit and deductions. Families, including Jain, Sikh and Buddhist families, use it to hold ancestral or family assets. It needs a karta, members, a deed and a bank account, and gifts into it need care. We set it up properly.

Deed and PANFees agreed in writingGifts planned
WhoHindu, Jain, Sikh, Buddhist families
HeadKarta
NeedsDeed, PAN, bank account
WatchClubbing of gifted assets

How it works.

  • Formed byA family on marriage; not created by contract alone.
  • KartaUsually the eldest member, who manages the HUF.
  • CoparcenersSons and daughters by birth, with a right to partition.
  • AssetsAncestral property, gifts and income from them.
  • TaxOwn PAN, exemption limit, regime choice and deductions.

Gifts and clubbing.

Gift to the HUF fromEffect
A member, from their own assetsIncome from it taxed to that member
Relatives outside the HUF, on occasions like marriageGenerally fine
Non-relatives above ₹50,000 a yearTaxable to the HUF
Inheritance or willNot taxable

See Clubbing of Income.

NRI families.

An NRI can be karta or member. Where control and management sit outside India, the HUF may be non-resident. Assets brought in from abroad follow FEMA. See HUF Dissolution.

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

HUF set-up for families across the UK.

We prepare and file Indian income tax returns for NRIs, returning Indians and UK businesses with Indian entities, wherever they are in the UK. Everything is done online.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

HUF formation FAQs.

Hindu, Jain, Sikh and Buddhist families.
Yes, by birth, with equal rights.
Yes. The HUF's residence then depends on where it is managed.
Not as a gift, but income from it is taxed to that member.

Thinking of an HUF?

Tell us about the family and assets. We will set it up properly.

This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.