St Helier taxes your Indian income too. Plan for both.
India and Jersey have no tax treaty, only a 2011 information exchange agreement. The India-UK treaty also excludes Jersey. Your Indian bank deducts 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest, and Jersey taxes the same interest without credit. Filing an Indian return refunds TDS above your slab tax. Form 128 (formerly Form 13) lowers property sale TDS, and Form 145/146 (formerly 15CA/15CB) clears transfers.
No DTAA. But a lot of other work you still need help with.
ITR filing, Form 13 lower-TDS, tax notices, repatriation, Section 91 relief. That's where we help.
about 410 born in India (Jersey 2021 Census; the MEA table does not list Jersey separately)
Indians in Jersey
Senior CAs handle your whole India tax side, filing, recovery, notices, property, repatriation. No India trip needed.
Not just DTAA
Chartered Accountants for Jersey NRIs. Your whole India tax life
DTAA refund recovery is our flagship, but it's one of many things our ICAI-registered CAs handle for Jersey NRIs, filing, property, tax notices, repatriation and more, all from Jersey with no India trip.
NRI ITR filing
Our CAs file your ITR-2 / ITR-3 from abroad
DTAA TDS recovery
Cut 30% NRO TDS to your treaty rate, recover past years
Property sale (Form 13)
Cut the 12.5% TDS before you sell
Tax notices
Section 148 / 143 / 245 replies, handled
Repatriation (15CA / 15CB)
Move funds out without bank friction
Inherited property
Cost step-up, sale and repatriation
Form 10F / TRC
Treaty-rate paperwork, end-to-end
No DTAA, here's what we still do
India and Jersey have no treaty. Your Indian tax life still needs a CA.
India and Jersey have no Double Taxation Avoidance Agreement (DTAA), only a 2011 agreement on exchange of information and collection of tax. The India-UK DTAA also excludes Jersey. Your Indian bank deducts default tax deducted at source (TDS) of 30% on Non-Resident Ordinary (NRO) interest and 20% on dividends. Jersey taxes that interest, dividends, rent, and India-exempt Non-Resident External (NRE) interest at up to 20%. Revenue Jersey gives no credit for Indian tax, though it can tax income net of Indian tax. An Indian income tax return (ITR) refunds TDS above slab tax.
Form 13 lower-TDS
Apply for a lower (or nil) TDS certificate before your bank/buyer deducts. The cleanest way to avoid the 30% hit at source.
Section 91 unilateral relief
If you've already paid Nigerian tax on the same income, claim foreign tax credit in your Indian ITR under Section 91, the only relief route when there's no treaty.
15CA / 15CB repatriation
Move funds out of your NRO account to your overseas account, properly documented and CA-certified. Required by every Indian bank.
ITR filing for NRIs
Annual return, past-year condonation, Form 67 for foreign tax credits, capital gains, property sale TDS reconciliation, the bread-and-butter NRI work.
Tax notice response
Section 148 reassessments, Section 143(1) intimations, AIS mismatches, demand notices. We respond with the right legal grounds before deadlines slip.
No treaty rate to chase. But there's real money in doing the rest right.
Jersey NRIs we work with usually save more from a clean Form 13 + ITR than a treaty rate would have given them anyway. A CA who knows Jersey makes the difference.
Talk to a Jersey-specialist CAWhat we still do
No treaty, no treaty rate. But plenty of real work.
Hypothetical example: Ananya, 38, is a fund accountant from Pune who relocated permanently to St Helier five years ago, making her resident and ordinarily resident in Jersey. She holds ₹12L in Non-Resident Ordinary (NRO) fixed deposits, ₹2L in NRO savings, and redeems ₹1.5L annually from an ₹8L Indian equity mutual fund. Because there is no tax treaty, her Indian bank deducts 30% tax deducted at source (TDS) on her interest. Jersey taxes that same interest without crediting the Indian TDS, so Ananya files an Indian income tax return (ITR) every year to recover TDS above her slab tax.
Clean ITR filing
Full schedules (FA, AL, NRI disclosures). Section 91 foreign tax credit claim for any Jerseytax you've paid on the same income. Done right, the first time.
Form 13 / Section 197
Selling property in India? A lower-TDS certificate drops your TDS from 12.5% of the full sale price down to the actual gain. On a ₹1 crore sale, that's often ₹15-20 lakh of cash-flow.
Tax notices, end-to-end
148, 143(1), 143(2), 245, 139(9). We draft the reply, file on the portal, attend the hearing, follow up to closure. Under Section 288 authorized representation.
Repatriation (15CA/15CB)
Moving money from India back to Jersey. CA-signed 15CB, Part C filings, bank coordination. Nothing stuck, nothing rejected.
This is what a typical Jersey NRI with Fund and trust professionals: ₹10-40L in NRO and NRE fixed deposits, ₹5-20L in Indian mutual funds, often a flat in Mumbai, Pune or Bengaluru. Senior staff and high value residents: larger Indian portfolios, family property and inherited holdings. actually needs, treaty or no treaty.
Your side of the process
How to get your Tax Residency Certificate
You're an Indian in Jersey. India needs proof. Here's the workflow from Jersey, documents, portal, timeline, the lot.
Who issues it
Revenue Jersey
What it costs
Not needed for Indian TDS
Timeline
Not applicable
Form 10F / Form 41
Not required
Step-by-step for Indians in Jersey
Not needed. A tax residency certificate (TRC) and Form 41 (formerly Form 10F) exist only to claim treaty rates, and India and Jersey have no tax treaty, so your Indian bank will not ask for them. A UK TRC does not help either: the India-UK DTAA defines the United Kingdom as Great Britain and Northern Ireland (Article 3(1)(a)), which excludes Jersey. Revenue Jersey publishes a residence certificate request form for companies only; an individual who needs proof of residence for another purpose should ask Revenue Jersey Personal Tax. Your Jersey reference is the 10-digit Tax Identification Number (TIN).
Don't want to deal with Revenue Jersey yourself? Our CAs handle TRC guidance for Jersey NRIs every day.
Want a CA who handles Jersey-India tax every week?
Free 15-minute call. We tell you what you can recover and what it takes.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Things Jersey NRIs should know
Pitfalls we've seen Indians in Jersey face
We work with the Indian community in Jersey every day. These are the traps that cost real money.
Expect 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest and 20% on dividends. The Income Tax Department lists only a Jersey tax information exchange agreement; the India-UK treaty covers Great Britain and Northern Ireland. A tax residency certificate (TRC) or Form 41 (formerly Form 10F) changes nothing.
Plan for double taxation. Jersey taxes resident and ordinarily resident people on Indian interest, dividends, rent, and India-exempt Non-Resident External (NRE) interest. Revenue Jersey taxes this net of Indian tax deducted at source (TDS), without credit. File an Indian income tax return (ITR) to cut TDS to slab tax.
Do not rely on Jersey's 2024 unilateral relief for investment income. Under the Income Tax (Jersey) Law 1961, Article 114E, this credit capped at the 20% standard rate applies only to pay from work done outside Jersey. Indian bank interest, dividends, and rent are excluded.
Check if you are 'resident but not ordinarily resident'. Revenue Jersey applies this to employment contracts under four years, taxing foreign income only when brought into Jersey (Article 80(2) and (3)). Keep Indian interest in India during a short contract, as Jersey bank deposits count as bringing it in.
Factor in Jersey's long-term care contribution. Every Jersey income taxpayer also owes a long-term care contribution on total income, capped at a maximum of 1.5% and collected by Revenue Jersey alongside income tax. Any Indian income that increases your taxable Jersey income will increase this contribution too.
Benefit from Jersey having no capital gains tax. Indian share, mutual fund, and property gains are taxed only in India. Before selling a flat, apply for Form 128 (formerly Form 13) under Section 395 (formerly Section 197), or buyers deduct tax deducted at source (TDS) on the full price.
Align both tax returns. The 2011 agreement lets India request information from banks, trustees, and nominees (Article 5(4)(a)) and helps collect tax claims (Article 8). Match your online Jersey calendar-year return (by 31 July for the previous year) with your Indian return, due 31 July for most non-residents.
Prepare forms first. Up to USD 1 million a financial year leaves Non-Resident Ordinary (NRO) balances, property sale proceeds, or inheritances. Taxable transfers need Form 145 (formerly Form 15CA) and a chartered accountant's Form 146 (formerly Form 15CB) above ₹5 lakh. Apostilles cover Jersey documents in India (Hague Apostille Convention, since 1965).
Questions from Jersey NRIs
Everything Indians in Jersey ask us
6+ answers. Hover on dotted terms for plain-English explanations.
The exceptions that change the answer
Where the general rule stops applying to you
Every rule below has a carve-out, a cut-off date or a condition that flips the answer. These are the ones that decide real cases.
TDS on NRO account interest
Right now: 30% plus surcharge and cess
Where it works differently
- A valid TRC and Form 10F (Form 41 from 1 Apr 2026) are furnished
- The treaty rate applies, commonly 10-15% under Article 11.
- s.90(2) gives the more beneficial of treaty or Act.
- No PAN is furnished
- s.206AA imposes at least 20%, but Rule 37BC allows escape by furnishing name, address, TIN and TRC. Courts have also held s.206AA cannot override a treaty rate.
- Rule 37BC + settled case law.
- Claiming the treaty rate at source
- The s.115A(5) filing exemption is lost, so an Indian return becomes necessary.
- That exemption requires TDS at not less than the s.115A rate.
- The account is NRE instead
- NRE interest is exempt only while the individual meets the FEMA residence-outside-India condition or is permitted by RBI to maintain the account, and the account is maintained in accordance with the applicable FEMA rules. Income-tax non-resident or RNOR status alone does not establish this exemption.
- Income-tax Act 2025 Schedule IV, entry 1 (retaining the earlier s.10(4)(ii) conditions): https://www.incometaxindia.gov.in/w/schedule-iv-4
- The deposit is FCNR instead
- The exemption covers interest from a qualifying foreign-currency deposit with a scheduled bank whose acceptance of the deposit is approved by RBI, paid to a non-resident or a resident but not ordinarily resident (RNOR) under income-tax law. Check the deposit and residence conditions; FEMA non-residence alone does not establish the FCNR exemption.
- Income-tax Act 2025 Schedule IV, entry 14 preserves s.10(15)(iv)(fa) subject to its conditions: https://www.incometaxindia.gov.in/w/schedule-iv-4 ; underlying conditions: https://www.incometaxindia.gov.in/w/section-10-62
Commonly got wrong
- NRO interest TDS is 30%. Incomplete. Surcharge and 4% cess sit on top, so the effective rate is higher.30% plus surcharge and cess, around 31.2% at the base level.
- You can file Form 15G/15H to stop NRO TDS. Those are resident-only declarations. An NRI filing one makes a false declaration.Use Form 13 (Form 128 from 1 April 2026), or claim the treaty rate with a TRC.
Form 15CB requirement threshold
Right now: Rs 5,00,000 in the financial year, where the remittance is chargeable to tax
Where it works differently
- The remittance is not chargeable to tax
- Part D of Form 15CA only. No 15CB.
- Rule 37BB structure.
- The remittance falls in the specified exempt list
- No Form 15CA at all.
- Rule 37BB(3) specified list.
Commonly got wrong
- Every outward remittance needs Form 15CB. Only where chargeable to tax and above Rs 5 lakh in the year.Form 15CB is needed only where the remittance is chargeable to tax AND exceeds Rs 5 lakh in the financial year. Otherwise Part D of Form 15CA is enough.
Treaty rate on Indian interest
Right now: Domestic rate 30% plus surcharge and cess on NRO interest; most treaties cap it at 10-15% under Article 11
Where it works differently
- The account is NRE or FCNR
- Interest is exempt entirely while you are a FEMA non-resident. There is no rate to reduce.
- s.10(4)(ii) and s.10(15)(iv)(fa).
- The bank refuses the treaty rate without a PAN
- Rule 37BC and the Serum Institute / Danisco line say s.206AA cannot override a treaty rate.
- See the case register.
- The exact rate matters
- Per treaty. Do not quote a single figure across countries.
Commonly got wrong
- All NRO interest is taxed at 30%. That is the domestic default. With a TRC most treaties bring it to 10-15%.30% plus surcharge and cess by default. With a TRC and Form 10F, your treaty's Article 11 rate applies, commonly 10-15%.
No treaty. No shortcut.
Plenty we can still do.
ITR filing. Form 13 lower-TDS on property sales. Tax notices, repatriation, Section 91 unilateral relief. Your Indian tax life still needs a CA who knows Jersey.
More for Indians in Jersey
Friends & neighbours
NRIs in nearby countries with similar DTAA benefits. Know someone? Share this.