What a TRC is for.
A Tax Residency Certificate confirms that a person or company is resident in a country for tax purposes in a given period. Indian law makes a TRC a condition for claiming treaty benefits, so without one, payers deduct tax at the full Indian rate. See Double Taxation Avoidance for what the treaty offers.
For UK residents with Indian income.
- HMRC certificate of residenceRequested from HMRC for the relevant tax year, naming India as the treaty country.
- Form 41 in IndiaFormerly Form 10F, filed online on the Indian e-filing portal with your PAN.
- Give both to the payerYour Indian bank, tenant, company or buyer, before the payment.
- BusinessesUK companies add a declaration that they have no permanent establishment in India.
- Covers the periodCheck the certificate covers the dates when the income is paid.
- Renew each yearA new certificate is usually needed for each tax year.
For Indian residents with UK income.
An Indian resident individual or company receiving UK income, such as fees from UK clients, can apply for an Indian TRC to claim treaty benefits in the UK.
| Step | Form now | Formerly |
|---|---|---|
| Apply for an Indian TRC | Form 42 | Form 10FA |
| Certificate issued by the department | Form 43 | Form 10FB |
| Claim credit in India for UK tax paid | Form 44 | Form 67 |
How we help.
Confirm what is needed
Which certificate, for which period and which payer.
Prepare the application
HMRC request details, or Form 42 with supporting documents.
File Form 41 in India
For UK residents claiming Indian treaty rates.
Send to the payer
And confirm the lower rate is applied, or claim it in your return.
Common problems.
TDS is deducted at the full rate; the excess is reclaimed through the Indian return.
A certificate for the wrong period will be rejected.
Payers increasingly ask for the online acknowledgement, not a paper form.
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.
TRC support for clients 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
Tax Residency Certificate FAQs.
Need a TRC for a treaty claim?
Tell us which income and which payer. We will prepare the certificate paperwork and Form 41.
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.