the sematics was over your comment about DTA overriding local tax rules being wrong, the DTA by law takes presedence on items specifically mentioned. Just went through the webinar again, and it was stated government pensions are tax exempt between UK and Thailand, which in my mind means they don't have to be declared, as oppossed to declaring and only be in a position to credit tax paid, which could possibly not 100% credit it. Obviously a very different position to private and state pensions which are assessable. They also went through a list of foreign source income that can be treated as non assessable, (although government pension wasn't one of them).
its probably symantics, but the detail in the DTA if mentioned will take presedence over the corresponding rule in the Thai tax rule. I'm pretty sure in the webinar the gov pension example didnt have to be declared, but i might stand corrected, as i agree that without literally declaring all remitence, it would be very difficult to work out the relevant tax credits.
the clue was in the media post on the first day, when it said the 'Cabinet' has announced. The cabinet doesnt make new laws (only under state of emergency, and still have to be published, etc). The cabinet can only propose, then the proposals have to be agreed in both houses, then presented to the king, and then published.
article 19, section 2 a, is what makes it non assessable i believe. But obviously you cant claim credit on other remitence using the uk tax paid on the gov pension.
the dta overrides the Thai rule, so its not mentioned in the Thai rules specifically, you have to read it in the DTA. But if you have an hour to spare this is a very informative webinar on the UK DTA with Thailand. Where he mentions why you cant get the relevant tax code in the uk to skip the UK tax on the pensions, and explains about government and state pensions.
The government pension ( from government service or military etc), can only be taxed in the UK. They wont issue a tax code that will exclude it from UK tax. It is not assessable income if remmitted to Thailand. State pension is assessable in income when remmitted to Thailand same as private pensions. For those you can claim tax credit and allowances to reduce the bill to zero (or near). Very good webinar on uk dta if you search for expat thailand tax
just trying to say they havent delivered yet, and when they eventually do, we only know the headlines so far, not the rules, so its too early to recomend them at the moment, other than wait and see.
they have proposed, not delivered yet. And at a headline value it reads you could stay for 5 years as long as you leave for at least 1 day a year. I'm pretty sure thats not the government intention, and and they have to work out the rules to prevent that if its not their intention, eg extending the 180 days by 180 days may only be allowed once within the visa life, or you might have wait 180 days between visits, we have to wait and see.