@Andie **********

what is still unclear?

180 days inside the Kingdom in a calendar year makes you automatically a Thai tax resident. If you remit assessable income you are legally required to obtain a TIN, bringing assessable income into Thailand above minimum thresholds requires you to file a Thai tax return. You can bring up to £, as a basic rate taxpayer, before attracting a Thai tax payment provided you make use of the DTA tax credits by filing your tax return.

@John *********

that is exactly what I stated…

@Ian *******

UK private, UK company and UK state pensions are all taxable when remitted to Thailand. Only UK government pensions are exempt via the DTA (military, police, fire, NHS, etc).

@Ian *******

not correct, the UK DTA specifically exempts government pensions from Thai tax.

@Ian *******

pension payments are assessable income and are subject to Thai taxation on remittance. Only a DTA can exempt a pension from tax.

@Andy ****

perhaps you should bypass third parties and go straight to the information published by the Revenue Department…

@Andy ****

incorrect, foreign income earned in a tax year that you are Thai tax resident is subject to Thai tax even if remitted in future years.

@Andie **********

the fact that HMRC has deducted tax at source is as I keep repeating irrelevant to whether Thailand taxes that income. The UK DTA may exempt that income altogether as is the case with government pension schemes or will allow a tax credit against other forms of income. Using Thai allowances and deductions and full utilisation of available tax credits a basic taxpayer would only start paying Thai tax after remitting more than £39k per year. Sums below that figure would have a net zero Thai tax bill as the UK tax credit would cover it. You would need to get a TIN and file a Thai tax return in order to claim the tax credit.

@Andie **********

no, as I previously mentioned UK tax law is irrelevant when determining a Thai tax liability.