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United Kingdom

Your Indian pension, EPF or NPS when you live in the UK

You draw a pension from India, or an EPF or NPS balance, and you are unsure which country taxes it.

You live in the UK and receive, or are about to receive, a pension from India, an employer pension, an EPS or NPS annuity, or an EPF balance. Two questions matter: which country gets to tax it, and how much of it is taxable. Many NRIs let an Indian bank deduct tax on the pension and never reclaim it, or assume only part is taxable in the UK. The treaty and the current UK rules give clearer answers than that, though the lump-sum position is genuinely tricky. Here is how it works.
Last reviewed: 26 July 20267 min readReviewed by Preetesh Maloo, CA

The short answer

Under the India-UK treaty, a private Indian pension, an employer or personal pension, EPS or NPS annuity, is taxable only in your country of residence, the UK, so India should not tax it if you claim the treaty with a tax residency certificate and Form 10F. A government-service pension is the exception, taxable in India as the source country. The UK taxes the pension in full, since the old rule taxing only 90% of a foreign pension was abolished in 2017. A lump sum such as an EPF withdrawal is trickier: even where it is exempt in India, it is not automatically tax-free in the UK, so it needs specialist review.

References on this page

  • India-UK treaty Article 20: a private pension or annuity is taxable only in the country of residence (the UK)
  • Article 19: a government-service pension is taxable in India (the source country), with a national-and-resident exception
  • The UK taxes a foreign pension in full; the old 90% rule was abolished from 6 April 2017
  • An EPF or other lump sum is not automatically UK-tax-free even when exempt in India (specialist review)

Who taxes an Indian pension

The treaty settles most of this cleanly. Under Article 20 of the India-UK treaty, a private pension or annuity, whether an employer pension, a personal pension, or an EPS or NPS annuity, is taxable only in the country where you are resident. For a UK resident that means the UK, and India should not tax it. So if an Indian payer is deducting tax on your pension, you can usually stop that by claiming the treaty with a tax residency certificate and Form 10F, and reclaim any tax already withheld by filing an Indian return.

The exception is a government-service pension. Under Article 19, a pension for past government service is taxable in India, as the source country, not the UK, though it flips to UK-only if you are both a national of and resident in the UK. So the split is: private pensions to the UK, government-service pensions generally to India. Getting this right avoids both double tax and unclaimed Indian withholding.

How much the UK taxes, and the lump-sum catch

On the UK side, a common belief is out of date. There used to be a rule taxing only 90% of a foreign pension, giving a 10% shelter, but that was abolished from 6 April 2017, so a foreign pension is now taxed on the same basis as a UK one, effectively in full. So do not assume a tenth of your Indian pension escapes UK tax; it does not.

Lump sums are where it gets genuinely tricky. An EPF balance is exempt in India after five years of continuous service, but that Indian exemption does not automatically make it tax-free in the UK. HMRC's recent position, and the way the treaty routes many foreign lump sums, tends to leave an EPF or similar lump sum taxable for a UK resident, and there is no automatic 25% tax-free element as there is for a UK-registered scheme. Because this is unsettled and fact-specific, a lump-sum withdrawal really should be reviewed before you take it, rather than assumed tax-free. A practising CA sets up the treaty claim on the pension, stops or reclaims wrongful Indian withholding, and flags the lump-sum position for careful handling with your UK adviser.

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What's involved

What the CA actually does

  1. 1

    We place the taxing right correctly

    We apply the treaty so a private Indian pension is taxed in the UK, not India, and identify a government-service pension as the exception.

  2. 2

    We stop wrongful Indian tax

    We file the tax residency certificate and Form 10F so an Indian payer does not deduct tax on a pension the treaty assigns to the UK, and reclaim any already withheld.

  3. 3

    We correct the 90% myth

    We make sure the pension is reported in the UK in full, since the old rule sheltering 10% of a foreign pension was abolished in 2017.

  4. 4

    We flag the lump sum for review

    We highlight that an EPF or other lump sum is not automatically UK-tax-free even when exempt in India, so it is handled carefully, not assumed.

What to have ready

Documents you'll typically need

  • The pension or annuity, and whether it is government-service
  • Any EPF, EPS or NPS balance you plan to withdraw
  • Any Indian tax withheld on the pension
  • Your PAN, TRC and UK tax details

Frequently asked questions

Common questions

Drawing an Indian pension in the UK?

Tell us the pension and any lump sum. A practising CA will place the tax right and stop wrongful Indian deduction on a free call, no obligation.

No card, no obligation. All certification and filing work is handled by ICAI-registered practising Chartered Accountants.