@John *********

using only the minimum Thai allowances of a single rate taxpayer of 60k, add on an income deduction of 100k for income from employment then add the first 150k zero rate gives you a net total of 310k before any Thai tax is due (approx £7200). Every penny over will start to attract a Thai tax bill. However by utilizing the UK DTA tax credit you can further reduce your Thai taxation. A basic rate UK tax payer (1275L) will have tax withheld at 20%. So you cancel out the Thai tax bands of 5%,10%,15% and 20% by claiming on your tax return the UK tax credit. You then get to the figure of approx £39k where all of your 20% tax credit is exhausted and you start dipping into the Thai 25% tax rate. This is just the minimum figures if you’re married or over 65 the figure will change. However you must register for a TIN and file a tax return to be able to claim your UK tax credit and it also assumes that all the remitted foreign sourced income has been taxed in the UK at the basic rate e.g. company or private pension payments.

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

All information is available on the Revenue Department website.

@James *****

no.

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

1+2, UK tax treatment is completely irrelevant when considering Thai taxation.

3, that all depends on the source of the funds and your tax residency status at time of remittance.

Foreign sourced Income earned whilst a Thai tax resident and remitted into Thailand is taxable even when remitted in future years.

@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.