The UK Annual Tax Compliance Calendar for Indian NRIs: Every Deadline That Matters

I moved back to India from London in late 2023 after six years in the UK. During the handover period I had a flat still renting in Canary Wharf, a workplace pension sitting with Nest, UK bank interest accruing, and an India ITR to file simultaneously. The two systems do not talk to each other, and they run on incompatible tax-year calendars. The UK year runs 6 April to 5 April. India's runs 1 April to 31 March. The overlap is close enough to create confusion and far enough apart to cause real double-counting if you do not map each deadline explicitly.

This guide is that map. It covers every filing, payment, registration, and notification obligation a UK-based Indian NRI, or an NRI who has recently left the UK and still has UK assets, faces across a twelve-month cycle. The 2025-26 UK tax year is used as the reference year throughout, so dates are given in full.

The 30-second answer: UK-based Indian NRIs face two parallel compliance calendars. On the UK side: 31 January 2026 for the online SA100 (tax year ended 5 April 2025), with a balancing payment and second payment on account due the same day; 60 days from completion to report any UK property disposal via HMRC's Property Reporting Service; 5 October 2025 to register for Self-Assessment if you are new to it; and NRL1 registration before you leave the UK if you are keeping a rental property. On the India side: 31 July 2026 for ITR-2 (no audit), with Schedule FA to disclose UK assets and Form 67 filed before the ITR to claim credit for UK tax paid. UK CGT on UK property is not creditable in India because India does not tax UK property gains for non-residents. Miss the UK £100 day-one penalty and the India Section 234F late fee by keeping a single combined calendar.

This guide assumes you already have a working understanding of how India ITR and DTAA credit mechanics work. If you are starting from scratch on those, the guides on DTAA India-UK deep dive, foreign tax credit Form 67, and Schedule FA foreign asset reporting are the right starting points. What follows is the calendar layer: the dates, the forms, the penalties, and the coordination logic.

The UK tax year and why it drives everything

The UK tax year runs from 6 April to 5 April. This is an accident of eighteenth-century calendar reform and has not changed since. Every UK deadline traces back to it. The Self-Assessment return covers income and gains arising in this window. Payments on account (advance payments) are set by reference to the prior year's liability. Even the NIC top-up windows reference April 5 as the annual close.

For an Indian NRI, the practical consequence is that your India ITR (April 1 to March 31) and your UK SA100 (6 April to 5 April) cover periods that are almost but not perfectly aligned. Five days of the UK year (1 to 5 April) fall in India's following financial year. In most cases this difference is immaterial, but when you have income in those five days that requires disclosure under Schedule FA or a Form 67 credit claim, you need to be deliberate about which year each receipt falls in.

Category 1: UK Self-Assessment (SA100)

Who must file

You need to file a UK SA100 if, in the relevant tax year, any of the following applied to you:

• You had untaxed UK income (rental income, self-employment income, investment income above the savings or dividend allowances).
• You had capital gains that needed reporting (UK property disposals, share sales above the annual exempt amount).
• Your income exceeded £100,000 (the personal allowance withdrawal threshold).
• You were a UK resident for part of the year and departed mid-year (split-year treatment).
• You were a non-UK resident with UK-source income not fully covered by PAYE.

UK non-residents generally do not have a UK personal allowance unless they are EEA nationals or their country of residence has a specific treaty provision. Indians in the UK are entitled to the personal allowance as UK residents; once you become non-resident, you lose it unless the UK-India DTAA provides otherwise. Article 25 of the India-UK DTAA preserves the personal allowance for Indian residents in certain circumstances, but this is a point worth verifying with a UK-qualified adviser for your specific situation.

The key dates

5 April 2025: UK tax year 2024-25 ends.

6 April 2025: UK tax year 2025-26 begins.

5 October 2025: Deadline to notify HMRC that you need to be registered for Self-Assessment for the tax year ended 5 April 2025, if you were not already registered. Miss this and HMRC may issue a penalty, though in practice they focus on the penalty for late filing rather than late registration. Still, register early. You register online via HMRC's Government Gateway.

31 October 2025: Paper SA100 deadline for the year ended 5 April 2025. Effectively irrelevant for most NRIs who file online.

31 January 2026: Online SA100 deadline for the year ended 5 April 2025. This is the primary date. The same date is also the deadline for:

• The second payment on account for the 2025-26 year (a prepayment of next year's liability set at 50% of the prior year's net tax bill).
• The balancing payment, which is any tax owed for 2024-25 beyond what the two on-account payments already covered.

31 July 2025: The first payment on account for 2025-26, also set at 50% of the 2023-24 net tax bill. This is the mid-year payment that often surprises first-time SA filers. You receive your 2023-24 assessment in early 2025 after filing in January, and HMRC immediately demands the first instalment of next year's estimated tax by July 31.

The payments on account system is worth understanding before you file your first SA100 as a self-employed or rental-income NRI. If your 2023-24 tax bill was £6,000, HMRC expects £3,000 by 31 July 2025 and another £3,000 by 31 January 2026, plus whatever balancing payment is due once 2024-25 is computed. If your income has dropped significantly, you can apply to reduce payments on account, but this must be done proactively.

Category 2: Non-Resident Landlords scheme

If you own UK residential or commercial property and you are habitually outside the UK (broadly: you are outside the UK for six months or more in a tax year), you are within the Non-Resident Landlords (NRL) scheme by default. This means your letting agent, or the tenant themselves if there is no agent, must withhold 20% basic-rate income tax from each rental payment and remit it to HMRC quarterly.

How to receive gross rent

File form NRL1 (for individuals; NRL2 for companies, NRL3 for trustees) with HMRC. Once HMRC approves your application, they notify your letting agent, who then pays gross rent without withholding. You then pay your actual tax liability, calculated at your marginal rate, through Self-Assessment.

The financial case for registering is material. If your UK rental income is £24,000 per year and you are a basic-rate taxpayer after the mortgage interest restriction and the £1,000 property allowance, your actual tax might be £2,000. Without NRL approval, the agent withholds £4,800 (20% of gross). You get that back through the SA100 refund process, but you wait up to eighteen months between the first withholding and the refund clearing. Register for NRL before you leave the UK.

UK rental income in the India ITR

Under Article 6 of the India-UK DTAA, income from immovable property situated in the UK is taxable in the UK as the source state. India can also tax it if you are an Indian resident for that year. If you have moved back to India and are now ordinarily resident, UK rental income forms part of your global income for India tax purposes. You report it under Schedule OS (other sources) in ITR-2, and claim credit for UK tax paid via Form 67, which must be filed before or simultaneously with your ITR.

Category 3: UK capital gains tax for non-residents

Since April 2015 (residential property) and April 2019 (all UK property), non-UK residents have been subject to UK CGT on disposals of UK property. The rules applying from October 2021 require a 60-day report and payment from the completion date.

The 60-day rule

Within 60 days of completion of any UK property disposal, a non-UK resident must:

1. File an online report through HMRC's UK Property Reporting Service (accessed via Government Gateway).
2. Make an estimated CGT payment at the same time.

This obligation exists separately from the SA100. Even if you file a full SA100 in January that includes the same disposal, the 60-day report is still required and the 60-day penalty applies if you miss it. In practice, HMRC reconciles the two: if you over-estimate your CGT at the 60-day stage, the SA100 corrects it and generates a refund.

CGT rates and annual exempt amount (2024-25)

For the 2024-25 tax year:

Asset type	Basic-rate taxpayer	Higher-rate taxpayer
UK residential property	18%	24%
Commercial property / other assets	10%	20%

The annual exempt amount is £3,000 for 2024-25. This was cut from £6,000 in 2023-24 and from £12,300 in 2022-23. On a property disposal of any material size, the exempt amount rarely changes the tax position significantly, but it still reduces the chargeable gain by £3,000 before you apply the rate.

Worked example. Priya sold her London flat in July 2025 for £420,000. She purchased it in 2018 for £310,000. Her costs of purchase and sale (stamp duty, solicitor fees, estate agent) total £18,000. Her chargeable gain before exemption is £420,000 minus £310,000 minus £18,000 = £92,000. After deducting the £3,000 annual exempt amount, the taxable gain is £89,000. As a higher-rate taxpayer on her Indian salary, the full gain is taxed at 24%, giving a UK CGT bill of £21,360. She must file the HMRC Property Reporting Service report and pay £21,360 within 60 days of the completion date. She will also include this disposal in her 2025-26 SA100 filed by January 2027.

On the India side: since Priya is an NRI (non-resident of India in the year of sale), India does not tax UK property gains. She has no India tax liability on this disposal, and therefore no Form 67 credit to claim. The UK CGT is a terminal cost.

Category 4: Statutory Residence Test and split-year treatment

The year you leave the UK or arrive as a new resident, the Statutory Residence Test (SRT) determines your residence status day by day. This matters because:

• While UK-resident, all worldwide income is taxable in the UK.
• Once non-UK resident, only UK-source income is taxable.

The SRT involves three tests applied in sequence: the automatic overseas tests (which, if met, confirm non-residence without further analysis), the automatic UK tests (which, if met, confirm UK residence), and the sufficient ties tests (which use day counts and UK ties to determine residence if neither automatic test concludes the position). For most NRIs who depart mid-year, the key question is how many days they spent in the UK and whether the departure qualifies under the third automatic overseas test.

Split-year treatment

If you were UK-resident at the start of the year but qualify as non-resident before the year end, you may claim split-year treatment on your SA100. Your income is split at the departure date: income before departure is taxed as UK-resident income (worldwide), income after departure is taxed only to the extent it is UK-source.

You claim split-year treatment on the Residence supplementary pages (SA109) of the SA100. You must also declare that you meet one of the eight split-year cases defined in Schedule 45 of the Finance Act 2013. For most NRIs leaving the UK for India, Case 4 (ceasing to have a UK home) or Case 8 (starting full-time work abroad) will apply.

Category 5: Reporting India income while UK-resident

Before you leave the UK, if you are still a UK resident, your India income is taxable in the UK. This includes:

• NRE account interest (technically not taxable in India, but potentially reportable in the UK as foreign interest).
• NRO account interest.
• Indian dividends.
• Gains on Indian mutual funds or shares.
• Rental income from Indian property.

All of this goes on the foreign income pages (SA106) of the SA100. You claim relief under the India-UK DTAA for doubly-taxed income, using the treaty articles specific to each income type. The UK-India DTAA credits Indian TDS paid against UK tax due on the same income.

Category 6: National Insurance Contributions

NIC is not income tax, but it is an annual compliance consideration for NRIs who want to protect their UK State Pension entitlement. You need 35 qualifying years of NIC to receive the full new State Pension (currently £221.20 per week for 2024-25). Each year you are outside the UK and not working for a UK employer generates a potential gap.

As a non-UK resident, you can pay voluntary Class 2 NIC (£3.45 per week for 2024-25, one of the cheapest ways to buy pension rights) or Class 3 NIC (£17.45 per week for 2024-25) to fill qualifying-year gaps.

Gap-filling deadlines

The standard rule allows you to fill gaps in the past six tax years. By 5 April 2026, you can fill gaps going back to 2019-20. There was a government extension allowing gaps from 2006-07 through 2018-19 to be filled at Class 2 rates, but that extended window closed on 5 April 2025. If you missed it, you can no longer access those years at the favourable rate.

The annual deadline for voluntary NIC payments is 5 April each year. If you want to buy 2024-25 as a qualifying year, you must pay by 5 April 2031 (the six-year limit).

For an NRI working in a well-paid profession and planning to retire partly on a UK State Pension, the arithmetic is almost always favourable. A full year of Class 2 NIC costs roughly £179 and buys roughly £6.30 per week of pension for life. That breaks even in less than three years of retirement.

Category 7: Inheritance tax notifications

There is no annual IHT filing obligation for living individuals. However, the interaction between UK IHT and NRI asset planning deserves a note here because the seven-year clock on Potentially Exempt Transfers (PETs) runs continuously.

If you make a gift to a UK domiciliary and die within seven years, the gift is drawn back into your estate for IHT purposes. For NRIs, UK domicile (or deemed UK domicile) is the threshold question. Non-UK domiciled individuals are only liable for IHT on UK-situated assets, not worldwide assets. The deemed domicile rules changed materially from April 2025 with the abolition of the non-dom regime, so NRIs who were previously non-domiciled should review their position under the new rules.

When an estate is administered, executors must file IHT400 within twelve months of death and pay any IHT due within six months.

Coordination with India ITR

India filing deadlines

Deadline	What is due
15 June 2026	India advance tax, 1st instalment (15% of year's liability)
15 September 2026	India advance tax, 2nd instalment (45% cumulative)
15 December 2026	India advance tax, 3rd instalment (75% cumulative)
15 March 2027	India advance tax, 4th instalment (100%)
31 July 2026	ITR-2 for FY 2025-26 (no audit required)
31 October 2026	ITR for cases requiring tax audit
31 December 2026	Belated ITR deadline for FY 2025-26

Schedule FA: disclosing UK assets

If you are an Indian resident (or RNOR) filing ITR-2, you must complete Schedule FA (Foreign Assets) for every UK asset held during the financial year:

• UK bank accounts (current and savings), including NatWest, Barclays, HSBC UK accounts.
• UK real property (even if fully rented out and UK CGT has been paid on disposal).
• UK shares and equity ISAs.
• UK pension plans: workplace defined contribution pensions (NEST, Aviva, Legal & General default schemes), SIPPs.

An ISA is tax-exempt in the UK but is not treaty-protected in India. UK ISA interest and gains are reportable income in India for a resident Indian, and the UK exemption does not carry over. This catches many returning NRIs who assume their Stocks and Shares ISA is invisible to the India ITR.

Form 67: claiming UK tax credit

Form 67 must be filed on the India income tax portal before or on the date you file your ITR. It documents the foreign tax paid (in this case, UK income tax or CGT) that you want to credit against your Indian tax liability on the same income.

The credit mechanism works as follows. If you paid UK income tax of £800 on UK rental income that is also taxable in India, you convert that at the relevant exchange rate, cap the credit at the Indian tax attributable to that income, and deduct it from your India tax payable. You need the UK tax computation or the SA100 tax calculation statement to support the claim.

Worked example. Suresh is an Indian ordinarily resident for FY 2025-26. He earned Rs 3,20,000 equivalent of UK rental income from his London flat (after the standard allowances in India, not the UK). India taxes this at 30% (his slab), giving an India tax of Rs 96,000. He paid UK income tax of £640 (roughly Rs 68,200 at an assumed rate of Rs 106.5 per pound) on the same income through his SA100. His Form 67 credit is capped at the lower of India tax on that income (Rs 96,000) and UK tax paid (Rs 68,200), so he claims Rs 68,200. His net India liability on the rental income is Rs 27,800 after the credit.

Key limitation: UK CGT on UK property disposals generates no Form 67 credit. Because India does not tax UK property gains for non-residents, there is no corresponding Indian tax liability to credit against. The UK CGT is unrelieved.

Master calendar: the full year at a glance

Date	Event	Who it affects
31 January 2026	UK SA100 online deadline (year ended 5 April 2025); second POA and balancing payment due	All UK SA filers
5 April 2026	UK tax year 2025-26 ends; NIC gap-filling deadline for 2025-26	All UK taxpayers and voluntary NIC payers
6 April 2026	UK tax year 2026-27 begins	All
15 June 2026	India advance tax, 1st instalment	NRIs with India tax liability over Rs 10,000
31 July 2026	India ITR-2 deadline (FY 2025-26, no audit); Form 67 filed before ITR	Most NRIs and returnees
31 July 2026	UK: first POA for 2026-27	UK SA filers whose prior year liability exceeded £1,000
5 October 2026	Notify HMRC to register for SA for year ended 5 April 2026	Those new to Self-Assessment
15 September 2026	India advance tax, 2nd instalment (45%)	Same as June
31 October 2026	UK: paper SA100 deadline (year ended 5 April 2026); India: ITR with audit	Paper filers; audit-required ITR filers
15 December 2026	India advance tax, 3rd instalment (75%)	Same as June
31 January 2027	UK SA100 online deadline (year ended 5 April 2026)	All UK SA filers
15 March 2027	India advance tax, 4th instalment (100%)	Same as June
Within 60 days of any UK property sale completion	UK Property Reporting Service CGT report and payment	Any NRI selling UK property

Penalties for missing UK deadlines

SA100 late filing

Delay	Penalty
1 day late	£100 fixed penalty, automatic
3 months late	Additional £10 per day (up to 90 days, maximum £900)
6 months late	Additional 5% of tax due or £300, whichever is greater
12 months late	Additional 5% of tax due (up to 100% of tax in cases HMRC classes as deliberate)

SA100 late payment

Delay	Penalty
30 days late	5% surcharge on unpaid tax
6 months late	Additional 5%
12 months late	Additional 5%
Ongoing	Daily interest at Bank of England base rate + 2.5%

UK Property Reporting Service (60-day CGT report)

• Miss the 60-day deadline: automatic £100 penalty.
• More than 3 months late: daily penalties begin.
• More than 6 months late: further fixed penalty (5% of unpaid CGT or £300, whichever is greater).
• More than 12 months late: further 5% (or higher in deliberate failure cases).

NRL scheme failure

If you do not register under the NRL scheme and your letting agent or tenant fails to withhold the required 20% income tax, HMRC can pursue the agent or tenant for the unpaid amount plus interest. As the landlord, you still owe the underlying income tax through SA100, and if it goes unpaid, the standard late-payment penalties apply.

India: late ITR filing

Under Section 234F, a late ITR attracts a fee of Rs 5,000 (reduced to Rs 1,000 if total income is below Rs 5 lakh). Late payment of advance tax triggers Section 234B interest at 1% per month on the shortfall from 1 April until the tax is paid, and Section 234C interest on each missed instalment.

Edge cases

UK PAYE only, no other income

If you have salary income from a UK employer that is fully taxed through PAYE and no other UK income, investment income, rental income, or capital gains, you may not need to file an SA100. HMRC adjusts your tax code to collect the correct tax. However, as soon as any additional income source exists (Indian rental, a UK savings account above the personal savings allowance of £500 for higher-rate taxpayers, any property disposal) you must file. Register immediately rather than waiting; HMRC does not always prompt you proactively if they are unaware of the additional income.

Furnished Holiday Lettings

The Furnished Holiday Lettings regime, which gave UK holiday let owners capital gains advantages including access to Business Asset Disposal Relief (previously Entrepreneurs' Relief), was abolished from 6 April 2025. Properties that previously qualified as FHLs are now treated as ordinary rental properties. If you owned a UK holiday let and relied on the FHL rules for CGT planning, those assumptions no longer apply. Review any pending disposal strategy with a UK adviser.

Non-dom remittance basis: abolished April 2025

Before 6 April 2025, UK residents who were non-UK domiciled could elect the remittance basis, paying UK tax only on foreign income and gains remitted to the UK. From 6 April 2025, this regime was abolished. UK residents are now taxed on worldwide income and gains on the arising basis, regardless of domicile. A transitional four-year Foreign Income and Gains (FIG) regime applies to individuals who were non-UK residents for all ten years before 6 April 2025 and become UK resident from that date. If you moved to the UK after April 2025, take specialist advice on whether you qualify for the FIG regime.

Split-year and RNOR interaction

An NRI who moves back to India and becomes resident but Not Ordinarily Resident (RNOR) in India is in an unusual position for two to three years. As an RNOR, you are only taxed in India on income arising in India or received in India; foreign income is exempt. During the same period, you may be a non-UK resident paying UK tax on UK-source income. The India-UK DTAA coordinates this, but it is worth mapping both residence positions explicitly for each year rather than assuming the treaty automatically eliminates all double taxation. The RNOR tax planning guide covers this in detail.

UK ISA and India taxation

A UK Individual Savings Account (ISA) is tax-exempt in the UK on interest, dividends, and capital gains within the wrapper. The UK-India DTAA does not provide a specific exemption for ISA income. An Indian resident or RNOR who holds a UK ISA must assess whether the income arising within it is taxable in India. HMRC's position is that ISAs are a domestic exemption, not a treaty benefit, and India takes no treaty obligation to exempt the same income. The practical effect: if you return to India and become resident, income in your UK ISA that was invisible in your UK tax affairs may need to be reported in your India ITR as foreign income. This is one of the sharper mismatches between the two systems.

UK pension and India tax

UK workplace pensions (defined contribution) and SIPPs are UK-sited assets. Contributions receive UK tax relief on the way in; drawdown is taxed as income in the UK under PAYE. Article 17 of the India-UK DTAA covers pensions: the state of residence (India, if you are resident there) has primary taxing rights on pension income, with a credit available for UK tax withheld. In practice, many UK pension providers withhold UK tax on drawdown regardless; you then claim the DTAA credit in India. The QROPS (Qualifying Recognised Overseas Pension Scheme) route for transferring a UK pension to an Indian or other offshore scheme has its own reporting obligations and a 25% overseas transfer charge in certain cases. A separate guide covers QROPS pension transfers for NRIs.

The closing read

Two tax systems, running on calendars that are almost but not quite aligned, with penalties on both sides for missing deadlines that neither system automatically tells you about.

The single highest-value action for any UK-based or recently-departed NRI is building a calendar that holds all these dates simultaneously: 31 January for the SA100, 60 days from completion for any UK property sale, 5 October for new SA registrations, 31 July for the India ITR, and Form 67 before the ITR. Most of the penalties listed above are mechanical, not discretionary. HMRC's £100 day-one late filing penalty goes out automatically. The 5% surcharge on unpaid tax at thirty days goes out automatically. None of these require anyone at HMRC to decide your case is serious; they trigger because the calendar date passed.

The coordination point that most often gets missed is the 60-day CGT report. NRIs who are otherwise diligent SA100 filers sometimes assume the annual return is sufficient and ignore the separate Property Reporting Service requirement. It is not sufficient. The 60-day report and the annual return coexist, and you need both.

On the India side, the most common gap for returnees with UK assets is Schedule FA. If you moved back to India and became ordinarily resident, every UK bank account, property, ISA, and pension must appear in Schedule FA. The consequences of omission are under the Black Money Act, not just the Income Tax Act, and the penalties are disproportionately severe relative to the tax amount involved.

Build the calendar. Run it in April when both years turn over. The cost of doing this correctly is an afternoon. The cost of missing it, in HMRC penalties plus India late fees plus interest, compounds across both systems simultaneously.

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Cross-references

• India-UK DTAA: the full treaty explained for NRIs
• Foreign tax credit and Form 67: step-by-step
• Schedule FA: how NRIs disclose foreign assets in the ITR
• RNOR tax planning for returning NRIs
• UK inheritance tax and NRI estate planning
• QROPS: transferring a UK pension as an NRI
• NRI banking transition when returning to India
• NRE account interest taxation in India
• US NRI annual filing calendar: FBAR, FATCA, and Form 1040
• DTAA India-US comprehensive guide
• FBAR and FATCA for NRIs in the US
• NRI tax calendar 2026: India key dates
• NRI LRS and global investing rules

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Disclaimers: UK tax rules changed materially from 6 April 2025, including abolition of the non-domicile remittance basis regime and the Furnished Holiday Lettings regime. The deadlines and rates cited in this guide are for the 2024-25 UK tax year (ended 5 April 2025) unless otherwise noted; 2025-26 rates had not been confirmed in all respects at the time of writing. Always verify current rules and thresholds at gov.uk and with HMRC directly. The India deadlines cited are for FY 2025-26 (AY 2026-27) and are subject to any government notification extending them. Exchange rates for Form 67 computations should use the SBI TT buying rate on the last day of the month in which tax was paid. This article is for informational purposes only and does not constitute legal or tax advice. Consult a UK-qualified tax adviser (look for CTA or ATT designations) and a CA registered with ICAI for your specific situation.