What are the implications of working remotely in Thailand on a DTV visa for a UK resident?

There's a form your accounts dept. can fill out making you Non-UK resident for tax purposes. You then pay no income tax on UK earnings (you do still pay on unearned income, investments etc). After a year or so, you can also opt out of national insurance payments if you want.

You will have to meet the statutory residence test rule, limiting the amount of days you can stay in the UK each year....it's all online.

Thai law determines you are a tax resident if you stay 180 days within a calendar year. That is consistent with most other countries. If you become a tax resident in Thailand, the law requires you to file a tax return by April after the year ends.

The UK has a Dual Taxation Agreement with Thailand, which exempts government pensions from Thai income tax, but all other income you bring into Thailand is tax assessable. Thai tax bands allow only 150k baht (£3.3k) free of tax, whereas UK allows £12,570. So, although you can deduct UK tax paid from the Thai tax payable, there may still be a balance owing to the Thai Revenue.

They are concerned about Permanent Establishment, which means you being in Thailand makes them liable to Thai corporation tax. This is defined in the UK Thai tax treaty. It all depends if there is any risk that you are involved in any business with a Thai entity or your employer does any business with a Thai entity. It might mean your career prospects become limited as you won't be able to do certain things. I'm a director of research for instance, I'm not in sales, but I may have to represent the company in a legal sense. The treaty will refer to if your task is "habitual" which is a bit fuzzy. If PE, the Thai government can ask for audited accounts or risk a fine of 5% on global revenue. DTV is a tourist visa. Getting a LTR might be more professional view. Your salary should be more than $80k. But if you are postgraduate, then only $40. And LTR is 10 years. And you are never liable to Thai income tax ever.. At least that's what BOI says. If your job is strictly silod from sales, then PE maybe not an issue. Your company might not do sales in Thailand, but never say never, especially as the UK has a road map with Thailand to improve trade.

Suggest you have a look at the hmrc website in the uk. The website will give you information on staying out of the country for 180 days or more. Yes there is an impact on you if you stay out side of the uk it doesn't matter if you work or not. For example you loose the ability to have a uk GP, can loose access to a uk bank account etc. You will become a tax resident of thailand if you stay longer than 180 days within their tax year which is January to January. Uk and thailand have a dual tax treaty which can reduce or mitigate taxes in thailand if you pay tax in the uk. I believe the tax burden is on you not your company if you work remotely I.e. stay in thailand but work for your uk based company online I.e. no work inside thailand.