@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.

@Ian *******

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