What you can send to the UK.
Under FEMA, money in India is either repatriable, which means it can be sent abroad freely, or non-repatriable, which means it can go abroad only within an annual limit. Which one applies depends on where the money came from and which account holds it.
| Source | Can it go to the UK? | Limit |
|---|---|---|
| NRE and FCNR balances | Yes | No limit |
| Current income in NRO (rent, dividends, pension, interest) | Yes, after tax | No limit, with proof of income and tax |
| Other NRO balances | Yes | Up to USD 1 million each financial year |
| Sale of property bought with rupee funds | Yes | Within the USD 1 million limit |
| Sale of property bought with foreign currency | Yes | Original foreign currency paid, for up to two homes; the rest within USD 1 million |
| Inherited money and sale of inherited assets | Yes | Within the USD 1 million limit, with inheritance documents |
How the USD 1 million limit works.
An NRI or PIO can remit up to USD 1 million in each financial year (April to March) from NRO balances, property sale proceeds and inherited assets. The limit is per person, across all banks. It covers both direct transfers abroad and transfers from NRO to NRE.
Any tax due must be paid first. That is why banks ask for Form 145 and Form 146 before sending the money.
If you are selling a large property, splitting the remittance across two financial years can let you send more without special approval.
Repatriating property sale proceeds.
Sale proceeds are paid into your NRO account. If the property was originally bought with money from an NRE or FCNR account or sent from abroad, the amount you originally paid in foreign currency can be repatriated in full, for up to two residential properties. The rest, and property bought with rupee funds, goes through the USD 1 million route.
Capital gains tax must be settled first. See capital gain on sale and lower TDS certificate.
Inherited money and assets.
Money and assets inherited from a resident in India can be repatriated within the USD 1 million yearly limit. The bank will ask for proof of inheritance, such as the will, probate, succession certificate or legal heir certificate, plus evidence that any tax due has been paid. See Inheritance.
How we handle your repatriation.
Trace the money
We confirm where each amount came from and whether it is repatriable.
Settle the tax
We check capital gains and income tax are paid or covered by TDS.
Issue Form 146
Our Chartered Accountant certificate on taxability and the tax rate.
File Form 145
The declaration on the e-filing portal, ready for your bank.
Work with your bank
Bank request form, supporting documents and follow-up until the money arrives.
Documents banks usually ask for.
- Remittance request form
- NRO account statement
- Your passport and visa or OCI card
- Form 145 acknowledgement
- Form 146 certificate
- Income tax returns or TDS certificates
- Sale deed or gift deed
- Purchase documents for foreign-currency funding
- Will, probate or legal heir certificate
What happens on the UK side.
Bringing capital to the UK is not itself taxed in the UK. But the income or gain that produced it may be reportable to HMRC if you were UK resident at the time, for example the gain on a property sale. We give you a summary of the Indian tax paid for your UK return. See UK tax implications.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Repatriation support for NRIs across the UK.
We help NRIs and OCI cardholders in every part of the UK move money from India legally and smoothly, whether it comes from a property sale, an inheritance or years of NRO savings.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Repatriation of assets FAQs.
Ready to bring your money home to the UK?
Tell us what you want to move and where it came from. We will handle the forms and the bank.
This page is general guidance based on Indian income-tax and FEMA rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. It is not legal or financial advice for your situation. Rates, limits and deadlines can change, so please speak to us before acting on it.