@Ivan ***********

its two different things, the audit process, filing and fine rules have been in place for ever and remain unchanged. In case of an audit, which can be done on any tax resident, they reserve the right to go back to check 5 years finances, but if no tax returns have been filed they can look back over 10 years. But this has always been the case not new news. Do they or would they is another matter.

@Graham ******

the tax liability between global and remitence based filing shouldn't be that different, just more ink if your from a country with DTA as you have to record more and credit more.

It can be an advantage, because you should be able to get a non-tax code in your home country and actually only pay tax in Thailand for some earnings. You generally can't get one for remitence based countries, as too much money can remain untaxed if left in source country.

@Graham ******

agree and they can go back 10 years if they want (if you havent filed a return).

@Peter ********

agree, but the sum of the two and tax paid in UK would be less than owed in Thai if all remitted, so tax would be owed in Thailand.

@Peter ********

but uk state pension is below that usually.

@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).