Chartered Accountants Est. 2019

S U & CO.Chartered Accountants

UK to India · Exit

Exit and restructuring for a UK parent

, FCA, ICAI M. No. 542375 · Updated

In brief

A UK parent can exit by sale, buyback, voluntary liquidation or merger. Gains on Indian shares: Left largely to domestic law, so India can tax the gain. Where India taxes, long-term gains on unlisted shares are taxed at 12.5%. The UK substantial shareholding exemption may exempt the UK parent's gain while India taxes it.

What is specific to UK companies

The UK substantial shareholding exemption may exempt the parent's gain on selling the Indian company, while India can still tax it.

Our services

How S U & CO. helps

We plan and carry out exits and reorganisations on the Indian side.

  • Valuation and FEMA pricing
  • Tax computation on gains
  • FC-TRS and closure filings
  • Liquidation, merger and strike-off steps
Send a queryFEMA and RBI reporting (FC-GPR, FLA)Company secretarial and ROC compliance

Questions

How long does a voluntary liquidation take?

Usually many months, depending on tax and regulatory clearances.

General information as at 5 November 2026, not advice for a particular case. Indian and UK rules change often; confirm the current position before acting. UK law points should be confirmed with a UK adviser.

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