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Readers’ forum: Indian and UK income of non-domiciled UK resident.

11 January 2022
Issue: 4823 / Categories: Forum & Feedback
Indian income

My client is a UK tax resident for the tax year 2020-21 but non-UK domiciled. He has Indian income which consists of overseas employment income of £16 000 plus overseas interest income of £3 000. He also has UK employment income of £11 000 for the year.

The problem with the remittance basis is that it has an impact on his personal allowance. He would therefore like to use the arising basis but I am confused on how the foreign tax credit relief (FTCR) is dealt with in respect of his income under the double taxation agreement (DTA).

Both his overseas employment income and interest income have suffered tax in India (part at 10% part at 20% and the rest at 30% based on domestic tax bands).

My questions for readers are as follows:

  • In respect of the DTA between UK and India is his salary...

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