This PAN card for NRIs in the UK 2026 guide explains the new Form 93 and Form 95 system, documents, overseas-address evidence, Aadhaar exemptions, fees, corrections and common application mistakes. From 1 April 2026, the Income-tax Rules changed the PAN allotment form numbers, so older 49A/49AA instructions should be treated as legacy references.
PAN Applications from the UK: What Changed in 2026?
If you are an Indian citizen living in the UK, use Form 93 for a new PAN. If you are not an Indian citizen—such as a British citizen holding OCI—use Form 95. PAN can be applied for through authorised Protean or UTIITSL services. Check your citizenship, residential status, passport, address evidence and Aadhaar position before submitting.
2026 source check: Income Tax Department PAN guidance, Income-tax Rules 2026 Forms 93/95 FAQs and Protean PAN documentation were used for this update. Always follow the current provider checklist shown for your exact application route.
PAN Card Applications Changed in 2026: Form 93 and Form 95
From 1 April 2026, the Income-tax Rules, 2026 introduced a new PAN allotment form structure. For individuals, the key distinction is citizenship: Form 93 is for an individual who is a citizen of India, while Form 95 is for an individual who is not a citizen of India.
Use this route if you are an Indian citizen, including an NRI living in the UK with an Indian passport. Non-resident Indian citizens must provide their passport number.
Use this route if you are a foreign citizen who needs a PAN for Indian transactions. This includes British citizens who hold OCI. A foreign-country TIN is mandatory for non-citizen individuals.
You may still see references to Form 49A and Form 49AA on older articles, saved PDFs and search results. Those names describe the previous framework. For a new 2026 application, use the current form and instructions shown by the Income Tax Department and the authorised PAN service provider.
Who Needs a PAN When Living in the UK?
A PAN is a tax identifier, not a general requirement for every person of Indian origin living abroad. The Income Tax Department says PAN is required for people who must file an Indian tax return or enter prescribed financial transactions where PAN quoting is required.
- Indian taxable income: for example rental income, business income, certain investment income or capital gains where Indian tax compliance applies.
- Property and investments: PAN may be required for transactions covered by the specified-transaction rules and for KYC with financial institutions.
- NRI banking and investments: banks, brokers, mutual-fund platforms and other regulated entities can require PAN as part of their KYC or tax process.
- Indian tax filings and correspondence: PAN is the identifier used for tax returns and many interactions with the Income Tax Department.
Avoid blanket thresholds: the old article said PAN was required for “any transaction above ₹50,000” and all property transactions. PAN-quoting rules vary by transaction type and threshold, so check the current specified-transaction rule for the activity you are actually carrying out.
Documents for a UK PAN Application in 2026
The 2026 PAN rules require proof of identity, proof of address and proof of date of birth for individual applications. Your exact acceptable documents depend on whether you use Form 93 or Form 95 and whether your communication address is in India or abroad.
| Applicant | Current Form | Important 2026 Points |
|---|---|---|
| Indian citizen living in the UK | Form 93 | Passport number is mandatory for NRIs/NORs. Choose acceptable identity, address and DOB evidence from the current Rule 158 list. |
| British/foreign citizen with OCI | Form 95 | Passport/OCI can be acceptable evidence depending on the field. Foreign-country TIN is mandatory. |
| Other foreign citizen | Form 95 | Foreign passport/citizenship evidence, address evidence and DOB evidence are required; TIN is mandatory. |
Using a UK Address for PAN Communication
A foreign communication address is supported. For foreign citizens, current Protean guidance lists documents such as a passport, OCI/PIO evidence, a bank statement in the country of residence or an NRE bank statement among the permitted address proofs, depending on the case.
If a foreign address is entered, ensure the country name and postcode/ZIP information are complete. For Indian-citizen NRIs, follow the current Form 93 provider checklist because the evidence options differ from the non-citizen Form 95 list.
The UK Apostille and Attestation Rule: What Actually Applies?
The old page described apostille as though UK documents generally require it. That is too broad. Under the current Form 95 document list, specified foreign national/citizenship identification numbers, Tax Identification Numbers and certain foreign birth certificates require apostille or permitted consular/bank attestation when those documents are used as evidence.
Step-by-Step: Applying for a PAN from the UK in 2026
Do not submit a fresh allotment application simply because an old card is lost. If a PAN already exists, use reprint or correction instead.
Use citizenship, not OCI status alone: Indian citizen = Form 93; non-Indian citizen = Form 95.
The Income Tax Department identifies Protean and UTIITSL as authorised service providers for PAN applications.
NRIs must provide the required passport information. Form 95 non-citizens must provide their foreign TIN. Check expanded names and residential-status fields.
Choose whether you need a physical card dispatched abroad or e-PAN only. The fee depends on the route.
Depending on the application mode, you may use paper/document forwarding or an eligible paperless verification route. Follow the exact acknowledgement instructions.
Use the acknowledgement or reference number on the designated Protean/UTIITSL status service.
PAN Fees for Overseas Applicants in 2026
The Income Tax Department’s current 2026 PAN FAQ publishes the following inclusive fees. Provider interfaces can also show applicable e-sign or payment charges, so confirm the final total before authorising payment.
| Application / Delivery | Current Official Fee | What It Means |
|---|---|---|
| Paper-mode application + physical PAN to foreign address | ₹1,017 | Physical card is dispatched outside India to the foreign communication address. |
| Paperless digital application + physical PAN to foreign address | ₹1,011 | Digital application route with physical foreign dispatch; current PAN FAQ also notes an additional e-sign charge where applicable. |
| e-PAN only — online paperless mode | ₹66 | No physical laminated card required. |
| e-PAN only — PAN centre/paper route | ₹72 | No physical card dispatch. |
Do not convert these rupee fees into a fixed sterling figure on the page. GBP values change with exchange rates and card/payment charges.
PAN and Aadhaar for UK NRIs in 2026
Aadhaar rules need careful wording. The Income Tax Department says non-residents under the Income-tax Act and non-citizens of India are among the categories exempt from PAN-Aadhaar linking when they do not possess Aadhaar. Separately, the current PAN form guidance says Aadhaar is mandatory for applicants except exempt categories.
An NRI with a valid Indian passport can apply for Aadhaar after arriving in India; however, living abroad does not mean you should invent an Aadhaar number or use an old enrolment ID. Check whether you fall within the current exempt category and make sure your residential status is correctly recorded.
PAN Correction, Update and Reprint in 2026
If a PAN has already been allotted, do not apply for a second number. Use the official Request for New PAN Card or/and Changes or Correction in PAN Data route for corrections. For a straightforward reprint without changes, Protean and UTIITSL provide reprint facilities.
- Name or date-of-birth correction: submit the correction request with supporting evidence for the changed field.
- Foreign address update: provide the complete country and postcode/ZIP information and the required address evidence.
- Lost card: use reprint/correction as appropriate; the PAN number itself does not expire because the physical card is lost.
- Do not apply for a duplicate PAN number: one person should not intentionally hold more than one PAN.
Common PAN Application Mistakes UK NRIs Should Avoid
Use Form 93 or Form 95 for new individual allotments under the 2026 rules.
OCI is not Indian citizenship. A British citizen with OCI uses the non-citizen route.
Passport number is mandatory for NRIs/NORs; foreign individuals using Form 95 must provide TIN.
Use the attestation route only where the chosen document type requires it.
Eligibility, possession and exemption status matter. Follow the current PAN/Aadhaar guidance.
Use the correction/reprint process if a PAN has already been allotted.
2026 PAN Application Checklist for UK Applicants
Before You Submit
Tick each item after checking it against the current PAN provider instructions.
Official PAN Sources to Check Before Applying
- Income Tax Department PAN guidance — current forms, fees and general PAN FAQs.
- Apply for PAN — official signposting to authorised online application routes.
- Protean PAN application — authorised application service.
- Protean foreign-citizen document list — Form 95 identity, address and DOB evidence.
- PAN and Aadhaar guidance — current linking requirements and exemption categories.
- PAN correction guidance — official correction routes.
Frequently Asked Questions
Need the 2026 PAN Steps Explained Before You Apply?
Tell DiuMitra whether you are an Indian citizen or OCI/foreign citizen, whether you already have a PAN, and which part of the document or correction process is unclear. We can explain the general process and signpost official sources; you remain responsible for the application and tax decisions.
⚠️ Disclaimer: All services are offered on an advisory basis only. We do not act as legal, immigration, or financial representatives, and we do not guarantee outcomes. Any actions or applications taken based on our guidance are the sole responsibility of the individual. We connect you with relevant resources and trusted providers where possible, but all arrangements and submissions remain your responsibility.
