@Keith ******

and l said "depending upon the relevant dta"

Almost certainly? No enforcement regarding registration in 40 years. So why would it be "certain" now? And pensions remitted into Thailand, depending upon the relevant DTA, are subject to tax assessment.

Typically, now I go back to find what I read before, I cannot find it. Art. 19? Clear as mud.

@Pete ******

not what the UK website on the dta says, although l accept it is a little vague.

@Pete ******

agreed. The UK-Thai dta apparently excludes UK pensions

Things may change, certainly, but as yet there is little sign of it. Thousands, perhaps tens of thousands of ex-pats remain ignorant.

I have been here 20 years and had not heard about the rule of registration until April this year. So I asked around. I even asked Grok.

@Rok *******

nice idea but l can't see my wife going for it ;-)

@Ian *********

nothing changed Jan 1 2024 other than a loophole regarding remitances was closed. The current administration is considering reopening it, if they survive long enough. I can find no evidence that the requirement to register has ever been enforced against expat retirees. Their pensions are not taxable, and the tax office do not seem to want the hassle.

@Ian *********

what consequences? And the law about registering is more than 40 years old. Most expats have never heard of it. They live in blissful ignorance.