Chartered Accountants◆Practising since 2016

SU & CompanyChartered Accountants

UK to India · Capability centres

Global capability centres in India for UK groups

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A UK group's captive centre in India is usually a wholly owned subsidiary paid on a cost-plus basis. The design points are the transfer pricing model, assignment of IP to the parent, GST treatment of exports, data transfers, and keeping parent staff from creating a permanent establishment.

What is specific to UK companies

UK financial and professional services firms run large Indian centres; regulated firms also need to satisfy UK outsourcing rules for the work done in India.

Our services

How SU and Company helps

We set up and run capability centres and sector-specific entities.

  • Sector FDI conditions and approvals
  • Capability centre structuring and cost-plus model
  • GST export set-up and refunds
  • Payroll for fast-growing teams
Send a queryGlobal Capability Centre

Questions

Can a capability centre start under an employer of record?

Yes, for a short period, but a subsidiary is needed for scale, IP and transfer pricing clarity.

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.

Queries

Send the firm a query

Tell us briefly what you need. A member of the team will get back to you.

We use your details only to respond to your query. See our privacy policy.

Call