Indian rental income not repatriated to UK

Hello, I am naturalized UK citizen but intend to return to India in the next 5-6 years. I have a property in India with rental income from last year. I use this income to look after my parent and siblings (all disabled) in India - they are unable to join or even visit me in the UK. Not even a single rupee is transferred to the UK and the taxes are paid on the rental income in India by an accountant. As the money is not repatriated at all and there is a DTAA between India and UK, my Indian accountant thinks that there is no need to pay any tax in the UK. As I intend to finally retire in India, I do not want any of the Indian rental income to be repatriated to the UK even if there is any left after the expenditure for the extended family. And I would just leave this in the NRO bank account. 1. Does this need to be declared on self - assessment? In the self-assessment section, there is a question that asks if any money was repatriated - when I click no, the next page does not show any calculations like it does for UK rental property. 2. Do I need to obtain anything form the Indian accountant to file along with the UK self assessment? 3. Do I need to pay any tax on this income even if none of it is repatriated? If so, how much? How is it calculated? Where do I file it? 4. The property improvements cannot be proven with receipts for all the works as most work in India is on cash basis only - how do I claim this back if I need to furnish evidence of expenses? 4. Can the income tax paid in India be claimed back in the UK if there is more tax to pay in the UK? Thank you

Hi singhbusiness123 pariwar,
The rental income will be required to be declared on the Foreign income pages of your tax return, SA016.
There are guidance notes to help you complete the SA106, which are available here:
https://www.gov.uk/self-assessment-tax-return-forms.
Normally, the country in which the rental property is situated will also charge tax on the letting profits.
This means that a UK resident landlord will pay tax on the same profits both here and abroad.
However, the double charge is relieved by deducting the overseas tax paid on the property income from the UK tax paid on the same income.
This is done under the Double Taxation Treaty with the overseas country.
Further information is available here:
PIM4702 - Rent from property outside the UK: Income Tax (IT)
For information regarding general rules on allowable expenses please refer to:
PIM2005 - Deductions: general rules: overview
Thank you.