Essential steps for Indian professionals working for UK companies while spending up to six months in India.
1. Immigration & Residency (The 180-Day Rule)
Verify ILR Continuity: Confirm that your total absences from the UK do not exceed 180 days in any rolling 12-month period.
Track Travel Dates: Keep a precise log of your flight departure and arrival times, as Home Office systems are now automated.
Check Visa Conditions: Ensure your Skilled Worker visa does not have specific clauses requiring you to be physically present at a UK office for a minimum percentage of the time.
2. Tax & Social Security (The 183-Day Rule)
Monitor Tax Residency: Stay under 183 days in India during the financial year to avoid triggering Indian global tax liability.
Obtain Certificate of Coverage (CoC): Ensure HR applies for a CoC under the 2026 UK-India Social Security Agreement to avoid double National Insurance/EPF payments.
HMRC Notification: Determine if you need to inform HMRC of your temporary change in work location to maintain your UK tax status.
3. Employment & Corporate Risk
Formal Remote Work Agreement: Sign a document with your employer outlining the duration, responsibilities, and tax liabilities of your stay in India.
Permanent Establishment Audit: Confirm your employer is satisfied that your presence in India doesn't create a taxable 'branch' for the company.
Insurance Coverage: Verify that your Employer Liability and Private Medical Insurance remain valid for work performed outside the UK.
4. Data & Cybersecurity
Data Protection Review: Ensure your work complies with UK GDPR when accessing client data from an Indian IP address.
Hardware Security: Confirm your work laptop uses encrypted drives and a secure VPN approved by your IT department.
Don't risk your settlement or face a double tax bill. Contact Indian Attorneys (UK) for a bespoke compliance review.
