UK Tax Guide for Indian Students
Navigate UK income tax, National Insurance, Self Assessment, and tax refunds. Covers HMRC regulations and India–UK tax treaty.
Key Tax Dates & Thresholds (2024-25)
Personal Allowance
£12,570/year
Earn this tax-free
National Insurance
£12,570/year
Threshold before NI kicks in
Self Assessment Threshold
£1,000/year
Unearned income cap
Tax Year
6 Apr – 5 Apr
Always next year end
Self Assessment Deadline
31 Jan
Return filing deadline
IHS (Health Surcharge)
£1,035/year
International student health fee
India-UK Tax Treaty
The UK and India have a tax treaty (DTAA — Double Taxation Avoidance Agreement) that prevents you from paying tax twice on the same income.
✓ Key Benefits:
- Study grants/scholarships: May be exempt from UK tax
- UK employment income: Taxed only in the UK
- Indian investment income: May avoid double taxation
- Claim Foreign Tax Credits if you pay tax in both countries
Reference: India-UK DTAA Article 20 (Students) and Article 15 (Independent Personal Services)
Key Documents You'll Need
P45
When you leave a job
Summarizes income and tax paid
P60
At end of tax year
Annual tax summary from employer
P11D
If you have benefits-in-kind
Taxable benefits record
SA100
Self Assessment filing
Self Assessment tax return form
NI Number
On arrival in UK
Required for any employment