Does my partner need to pay UK tax on his earnings from working in Thailand?

So if he were to transfer money from his thai account to UK account - HMRC wouldnt be questioning the source of funds ? Why bother? He has a Thai bank account so I Imagine he must have a debit card, just take out the cash from an atm in the UK as and when - being an off system card (not registered in the UK) it is not putting up any flags. If he needs to put it into a UK account just pay the cash in and if someone DEMANDS to know where it came from, walk them over to the nearest atm and draw out another 500, He works in Thailand - he earnt it in Thailand and has been paid in Thailand, it is of no business of the UK authorities.

There is a uk thailand tax agreement so no

If you have any doubts have him call the hmrc. They are surprisingly helpful for genuine enquiries and will tell you the rules. They are not out to trap you and will be forthright with their advice. If you are still in doubt then contact an accounting firm

That specializes in non residency for tax purposes. But do not just think it will be ok as there are huge savings to be made if you follow the rules. First order of business is to be declared a non resident for tax purposes.

Not pay tax to U.K. Government. Till transferred his amount to U.K.

He wont have to pay income tax in the UK on money earned in Thailand. If he transfers money to the UK from here he only needs to declare where it came from. A lot depends on his tax code and his status before he left the UK to work in Thailand

No

depends if he is non resident and filed p85. If so he will not pay tax on his thai income. Oly liable to tax if he works in UK for 30 days or more or there longer than 90 days