Who this is for.
UK staff working in India
Secondees and assignees from UK companies, and UK nationals hired in India.
Indian staff sent to the UK
Employees of Indian companies posted to UK clients or group companies.
UK and Indian employers
Payroll, withholding and social security duties on both sides.
Employees themselves
Indian returns, treaty relief and planning around the move.
How India taxes expatriates.
Salary for work done in India is taxable in India, whoever pays it and wherever it is paid. Whether other income is also taxed depends on the person's residential status, which depends on days spent in India.
- Short visitsUnder the India–UK treaty, salary for short visits can be exempt in India if the stay is under 183 days in the year and the employer and costs are outside India.
- Very short business tripsIndian law also exempts some salary of foreign nationals employed by foreign companies on stays of up to 90 days.
- BenefitsHousing, cars, school fees and tax paid by the employer are generally taxable as perquisites.
- ResidenceLong assignments usually make the employee resident, though often RNOR at first.
- PayrollIndian employers, and sometimes host entities, must deduct TDS on salary.
- ReturnsExpatriates file Indian returns for each tax year in which they have Indian income.
Duties for employers.
Where UK staff are paid in the UK but work in India, an Indian shadow payroll may be needed to deduct Indian TDS.
Policies that keep the employee's tax as it would be at home need careful Indian calculations.
Long-term secondees can create a permanent establishment for the UK company. See International Tax Services.
How we help.
Review the assignment
Duration, pay structure, who bears the cost and the employee's history.
Social security certificates
Under the new agreement, so contributions are paid once.
Set up Indian withholding
Shadow payroll or local payroll with correct TDS on salary and benefits.
Employee returns
Indian returns with treaty relief and foreign tax credit.
On leaving India
Final returns and advice for the employee's move back.
Why UK companies choose us in India.
We work with your UK finance team, lawyers and auditors, and translate Indian requirements into plain English.
Every filing and certificate is checked by a second Chartered Accountant before it goes in.
A written scope, timetable and fee before work starts.
One calendar of every MCA, RBI, GST and income-tax deadline for your Indian entity.
Set-up, accounts, payroll, tax, audit and RBI filings handled together.
Encrypted document sharing and digital signatures. Directors never need to travel.
Expatriate tax support for employers across the UK.
We work with individuals and businesses in every part of the UK, coordinating the Indian side of their tax with their UK advisers online.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Expatriate taxation FAQs.
Moving people between the UK and India?
Tell us about the assignment. We will set out every tax and payroll step for India.
This page is general guidance based on Indian tax law, the India–UK tax treaty and related rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. We are Chartered Accountants in India; for UK tax returns we work alongside your UK accountant. This is not legal or financial advice for your situation, and rates and rules can change.
The UK–India social security agreement.
The UK–India Double Contributions Convention came into force on 15 July 2026. Workers moving between the two countries now pay social security in only one country at a time.
Transitional rules cover people already posted before 15 July 2026. We help employers get the certificates in place.