There is no single tax answer for every UK pension received in India. The UK–India treaty distinguishes government-service pensions from other pensions and annuities, while Indian tax residence, the type of payment and UK withholding all affect what you need to do. HMRC’s India treaty summary says government pensions are taxable only in India and other pensions only in the UK, but the treaty’s Article 20 gives a different general rule for covered pensions and annuities: taxation only in the recipient’s country of residence. Check the treaty wording and the facts of your payment before relying on a summary or assuming tax is due in one country.
First identify which kind of payment you receive
The word “pension” on a provider statement does not, on its own, settle which treaty provision applies. Start with the scheme or paying authority, the reason for the payment and whether it is periodic or a lump sum. The UK–India convention, as currently synthesized with its protocol and multilateral-instrument modifications, separates government-service pensions from other covered pensions and annuities.
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| Payment type | What the treaty or HMRC guidance says | What to verify |
|---|---|---|
| Government-service pension | Article 19(2) generally assigns exclusive taxing rights to the government’s state for a pension paid for services to that government. HMRC’s India summary says “Government pensions | Taxable only in India.” | Whether the payer is a government and the pension is for services rendered to it. Article 19(3) excludes pensions for services connected with a trade or business from Article 19’s treatment. |
| Other employment or private pension | Article 20(1) says a pension other than one covered by Article 19(2), paid to a resident of a contracting state, is taxable only in that state. HMRC’s India summary, however, says “Other pensions | Taxable only in the UK.” | The full treaty text, your treaty residence and how HMRC’s summary applies to your particular pension. Do not treat the summary label as an individual determination. |
| UK State Pension or other social-security payment | Article 20’s definition of pension includes payments under either country’s social-security legislation. HMRC guidance says the UK State Pension is not regarded as a government pension and may be considered under the pensions or other-income article. | The payment’s legal character and the applicable treaty article; do not classify it as an Article 19 government pension merely because it is paid by a public body. |
| Annuity | Article 20 includes a qualifying annuity, defined as a stated periodic sum payable over life or a specified or ascertainable period in return for adequate and full consideration. | Whether the arrangement meets the treaty definition; a product’s commercial label may not be enough. |
| Lump-sum withdrawal | The cited treaty definitions and guidance do not settle every scheme-specific lump sum. | Ask for advice on the payment’s classification and treatment before deciding where it is taxable or how to report it. |
How to read the treaty and HMRC’s summary
Article 20(1) of the UK–India convention states: “Any pension, other than a pension referred to in Article 19(2) of this Convention, or annuity paid to a resident of a Contracting State shall be taxable only in that State.” In other words, its general rule for covered pensions and annuities points to the recipient’s country of residence. Article 19(2) separately states: “Any pension paid by the Government of a Contracting State to any individual in respect of services rendered to that Government shall be taxable only in that Contracting State.”
HMRC’s India treaty summary, updated 4 August 2026, labels other pensions as taxable only in the UK. That shorthand does not explain how it applies to every residence and payment scenario, and it should not be silently substituted for Article 20’s wording. The treaty text is the primary source; HMRC’s summary is administrative guidance. If the two appear to point in different directions for your circumstances, confirm the treaty article and claim position with HMRC or a UK–India cross-border tax adviser rather than assuming the answer from the phrase “other pension.”
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The convention’s history also matters when checking that you are reading the current text: the treaty was signed on 25 January 1993; its protocol was signed on 30 October 2012 and entered into force on 27 December 2013. HMRC’s agreements-in-force material, updated 4 August 2026, describes the treaty history, and the current synthesized text incorporates modifications.
“NRI” alone does not determine Indian tax residence
NRI is a common description, not a complete tax-residence finding. India’s Income Tax Department explains that individual residence depends on statutory tests, relevant dates and exceptions. Its guidance for assessment year 2026–27 includes a 182-day test and, subject to conditions and exceptions, a 60-day stay in India plus 365 days across the four preceding years. Which test applies depends on your circumstances, so count your days and check the rules for the actual tax year rather than relying on the label NRI.
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Treaty residence and domestic residence are related but distinct questions. A treaty allocation depends on residence under the convention as well as the pension category. A correct answer therefore requires the relevant year and residence facts, not just the country where you now live or the account receiving the pension.
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The Income Tax Department’s foreign-income guidance addresses income from outside India and the foreign-income schedules used in applicable returns. Its return guidance also lists pension as a possible income category. These materials do not, by themselves, establish that a particular UK pension is taxable in India or determine which return form applies to you. Your reporting obligations depend on your residence, income and other circumstances; check the department’s current return instructions for the relevant year or obtain individual advice.
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If UK tax is being withheld from your pension
Living in India may mean you need to consider tax under both countries’ domestic rules. The treaty determines where tax is payable for a covered payment, but relief is not automatic: HMRC says a resident of a treaty country may claim exemption from UK tax on qualifying pensions, and HMRC must accept the claim before authorizing non-deduction. The procedure and evidence depend on the circumstances, so check the current claim route rather than relying on an old form or assuming a payment provider can change withholding by itself.
- Notify HMRC that you have moved abroad. GOV.UK instructs people moving abroad to tell HMRC. Keep a record of when you moved and the information you submitted.
- Collect the details needed to classify the payment. Keep scheme documents, statements identifying the payer and payment type, and records of the service or contributions behind the pension. Note whether you receive periodic payments, an annuity or a lump sum.
- Establish your residence position for the relevant year. Record your days in India and other facts needed to assess Indian domestic residence and treaty residence.
- Check the applicable treaty article and current relief process. If the payment qualifies for exemption from UK tax, follow HMRC’s current instructions and provide the required evidence. Do not assume that an application has been accepted until HMRC confirms the withholding treatment.
- Review Indian reporting separately. UK treaty relief does not decide your Indian return or disclosure obligations; check the Indian rules and return guidance for your situation.
Information to have ready before seeking advice
- The pension scheme or paying authority and whether it is a government, employer, private provider or social-security payer.
- The reason for the payment, including whether it relates to government service and whether that service was connected with a trade or business.
- Whether the payment is periodic, a qualifying annuity, a State Pension/social-security payment or a lump sum.
- Your residence and travel-day records for the relevant tax year, plus any UK tax withheld.
- Any correspondence with HMRC and documents showing whether treaty relief has been claimed or accepted.
These details address the variables the treaty and official guidance make material. Where classification, residence or the treatment of a lump sum is uncertain, an adviser experienced in UK–India cross-border tax can assess the specific facts; the general treaty rules do not provide an individual tax calculation.
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