What changes when you move back.
Under FEMA, you become a resident again as soon as you return to India to live. Under income tax, your status is decided year by year from your days in India. Most people who have lived in the UK for a long time are RNOR for their first few years back, before becoming fully resident.
While you are RNOR, India taxes your Indian income, but not your UK income such as rent, pension or savings interest, unless it comes from a business controlled in India. Once you become a resident and ordinarily resident, your worldwide income is taxed in India and foreign assets must be disclosed.
| Non-resident | RNOR | Resident (ROR) | |
|---|---|---|---|
| UK salary, pension and rent | Not taxed in India | Not taxed in India | Taxed in India, with credit for UK tax |
| Indian income | Taxed | Taxed | Taxed |
| FCNR interest | Exempt | Exempt | Taxable |
| Foreign assets in the return | Not reported | Not reported | Reported in full |
How long the RNOR window lasts.
You are RNOR in a year in which you are resident but either were non-resident in nine of the previous ten years, or spent 729 days or less in India in the previous seven years. For someone who lived in the UK for ten years or more, this usually gives two to three tax years.
The exact length depends on your arrival date and past visits. Arriving late in a tax year, for example, can make that first year a non-resident year. We map it from your travel history; see residential status and Returning Indian Recent Immigrant.
RNOR years are the time to reorganise UK investments, decide what to bring to India and settle the UK side, before worldwide income becomes taxable in India.
What happens to your NRI accounts.
NRE accounts
Must be re-designated as resident accounts or moved into a Resident Foreign Currency (RFC) account on your return.
FCNR deposits
Can run until maturity. Interest stays tax-free while you are RNOR.
RFC account
Lets you keep foreign currency in India after returning, including UK savings brought over.
UK bank accounts and assets
Assets acquired while you were non-resident can usually be kept abroad.
Your UK pension, ISA and property.
Private pension income is generally taxed in India once you are resident, under the treaty. Relief for income accrued in notified foreign retirement accounts, including UK ones, can help with timing.
An ISA stays tax-free in the UK, but India does not recognise ISAs. Gains and income become taxable in India once you are resident.
Rent stays taxable in the UK, and becomes taxable in India once you are resident, with credit for UK tax paid.
HMRC needs to know you are leaving, usually through your Self Assessment return or form P85, and split-year treatment may apply to the year you leave. We coordinate with your UK adviser. See UK tax implications.
A step-by-step return plan.
Plan the timing
We work out how your arrival date affects your Indian status and RNOR years.
Settle the UK side
HMRC notification, split-year treatment and decisions on UK accounts and property.
Convert your Indian accounts
NRE to resident or RFC, update KYC, PAN and demat records.
File as RNOR
Indian returns that keep UK income outside Indian tax while the window lasts.
First full resident return
Foreign income, treaty credit and full disclosure of UK assets.
Risks for returning Indians.
Once resident and ordinarily resident, all UK bank accounts, pensions, ISAs and property must be shown in the return. Penalties under the Black Money Act can be heavy.
NRE accounts must be re-designated after you return. Leaving them unchanged breaches FEMA.
Credit for UK tax needs Form 67 to be filed with your Indian return.
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.
Return-to-India planning for families across the UK.
We plan the move back to India for families and professionals leaving every part of the UK, starting well before departure and continuing through the first resident years in India.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Returning Indian FAQs.
Thinking about moving back to India?
The earlier we plan, the more the RNOR window can do for you. Tell us your expected moving date.
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.