Key takeaways
- NRO to UK: up to USD 1 million a year after Indian tax, with Forms 145 and 146.
- No UK tax on a gift from parents; Indian interest, rent and gains are taxable in the UK since April 2025.
- Keep source-of-funds papers ready for your UK bank.
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India to UK: what can go, and how
| Money in India | Can it go abroad? | Limit and paperwork |
|---|---|---|
| NRE or FCNR deposit | Yes, freely | No limit. No Indian tax on NRE interest |
| NRO balance: rent, dividends, pension, savings from before you left | Yes, after Indian tax | Up to USD 1 million per financial year, with Form 145 and usually a CA certificate in Form 146 |
| Sale of a flat or land | Yes, after TDS and tax | Within the USD 1 million. Proceeds of up to two homes bought with foreign money or NRE funds can go back up to the amount you paid. A lower TDS certificate (Form 128) stops excess TDS |
| Inheritance from parents | Yes | Within the USD 1 million, with the will or succession papers. India has no inheritance tax |
| Gift from your parents in India | Yes, they send it under LRS | Up to USD 250,000 per parent per year. TCS of 20% above ₹10 lakh, which they can adjust against their tax |
UK to India: where to send it
| Send it to | Best for | Indian tax |
|---|---|---|
| NRE account | Savings you may want to take back later | Interest tax-free in India (but taxable where you live) |
| NRO account | Paying Indian bills, EMIs, joint use with Indian income | Interest taxable in India, TDS deducted |
| Your parents’ account | Supporting family | Gifts to relatives are not taxed in India |
| Property, mutual funds, shares | Investing in India through NRE or NRO | Gains taxed in India; NRIs cannot buy farm land |
What the UK taxes and checks
- Worldwide income: since 6 April 2025 the remittance basis has gone. UK residents are taxed on Indian interest (including NRE interest), rent and gains as they arise, with credit for Indian tax under the India-UK treaty. People arriving after 10 years outside the UK can claim the 4-year foreign income and gains relief.
- Gifts and inheritances from India: receiving money from your parents is not income in the UK, so there is no UK income tax on it. Keep the gift letter and their bank trail.
- Property sale in India: the gain is taxable in the UK too if you are UK resident, with credit for the Indian tax paid.
- Your UK bank will ask for the source of funds on a large receipt. Form 145, the CA certificate, the sale deed or will are what satisfy them.
FAST-DS check before 31 December 2026: if you were resident in India in any year while holding a foreign account, shares or RSUs, and they were not in Schedule FA, see FAST-DS for NRIs abroad.
Steps to send money from India
- Pay or settle Indian tax on the money (TDS on rent, interest or property sale).
- Move it to your NRO account if it is not there already.
- Get the CA certificate (Form 146) and file Form 145 online.
- Give your bank the forms, the source documents and its remittance request. It sends the money to your account abroad.
Related: repatriating money from an NRO account, NRE vs NRO vs FCNR, TDS on property sale by NRIs and the free transfer checker.
Sources
- RBI: Master Direction on remittance of assets (USD 1 million limit)
- RBI: FAQs on remittance of assets
- GOV.UK: Tax on foreign income
Frequently asked questions
How much money can an NRI in the UK transfer from India?
From an NRO account, up to USD 1 million per financial year, covering balances, property sale proceeds and inheritance, after Indian tax. NRE and FCNR balances can be sent without limit.
Is money received from India taxable in the UK?
A gift or inheritance from your parents is not income, so no UK income tax. But income from India, such as interest, rent and gains, is taxable in the UK for UK residents since April 2025, with credit for Indian tax.
Is NRE interest taxable in the UK?
Yes, for UK residents. It is tax-free only in India. Claim the foreign income relief if you qualify as a recent arrival.
Which forms are needed to send money from India to the UK?
Form 145 (the old 15CA) filed online, and usually a chartered accountant's certificate in Form 146 (the old 15CB), plus the source documents your bank asks for.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.