@Peter ********

uk state pensions have always been assessable income in Thailand, and always subject to tax as no tax was paid in uk. Previously if you saved it for a year before sending it to Thailand it was tax free here, but not anymore. If you dont file and pay thats upto you, but you will still owe it.

@David *********

indirectly yes, there are fields to input withholding tax paid, and then you attach supporting documents to support the credit for tax payed. See and navigate to forms and downloads where there are lots of pdf guides (2023 is latest but it wont change much)

@David *********

historically this is probably quite low, but for 1 of 3 reasons, ignorance of tax laws, only remitting non-assessable income or evaluation of risk of being audited. The change this year is on the non-assessable remittence, which has made some previously non assessable become assessable. This doesn't mean you will pay tax on it, but does mean you should do the return and use a DTA aggreement to negate the tax along with Thai tax allowances.

@Peter *********

agree, but my comments having nothing to do with becoming a tax resident, they were about the flyer row 1, the assumption being you were a tax resident last year remitting money, and that money was earnt in a year prior to that where you were also a tax resident.

@Peter *********

its not about becoming tax resident. That is quite clear and has not changed. Any money remitted in the year prior to becoming a tax resident is and always has been excluded from tax.

The change where 2024 is mentioned is for tax residents, if for the tax year your reporting, if you can prove any remitted money was gained/earned prior to /24 it is tax exempt. The previous rule didnt have a fixed year. Eg filiing in 2022, for remitence in 2021, if it was earnt prior to /21 it was exempt. Now if filing in 2028 for remitence in 2027 it is only exempt if earned before /24 (not /26 old rule).

@Peter *********

not quite right, 'became a tax resident' has always been the case (for exclusion of tax), its now 'before 2024'. That is it used to be money earnt before jan 1st prior to remittence tax year was exempt, (floating year), and now its money earnt before 1st Jan 2024 prior to remittence tax year is exempt, (fixed year). Obviously if you werent tax resident when you remitted its exempt anyway.

@Graham ******

and basically if you remove 2024 from the screenshot, you get the old rules that have been in place for years.

Yes, you are entitled to enter 2 times using visa exempt if your from a qualifying country and have the supporting criteria if asked without any issue.

You can enter using exempt more than your entitlement but it becomes a matter for the passport officers discretion based on your travel history using exempt. (Eg you spend less time abroad than in Thailand, so ok).

2 maxed out exempt entries with maxed out extensions is going to equal 180 days in the future, so this will lead to a lot more conversations at passport control for 3rd attempts.

@Stuart ********

i think false is a bit strong, especially as it does appear on nearly all consulate/embassy web sites. I believe what it is trying to say is people from exempt countries are 'entitled' to a maximum of 2 entries per year (as long as they meet the other criteria if asked for), and above 2 it becomes discretionary on the immigration officer based on your history etc. Previously land and sea immigration officers werent allowed this discretion.

@Jo *********

but what happens in 2 years time when your passport is full/damaged or lost and your pdf no longer matches your passport number?