Raindancer

Great. Many thanks for your help and clarification.

Thank you for your helpful illustration. The only thing that I don't see, is the first 150k non taxable deduction.

Well, it's how you interpret it. It states: income derived from pensions, is exempt from taxation. Sure its badly labelled under Expenses. But the wording is quite explicit. This was explained by Mike Lister in numerous posts, in Jan 2024 and onwards. And @Mutt Daeng clearly posted, where it can be included, in income tax returns. Perhaps it might ease your mind by contacting Sherrings or one of the Tax experts for a free 15 minute call.

This might help. Check first Deductions for Expenses: It was clarified that income derived from pensions counted towards exemptions/ allowances of 50%, but no more than 100000 baht could be included. https://sherrings.com/personal-tax-deductions-allowances-thailand.html This link from Jan 2024 was also given:

I just provided my Thai driving licence, plus a phone bill with my name and address.

Yep, it certainly is mad! I hope you get everything sorted out! Good luck

You're welcome. I have no idea regarding rental income. The purpose of my post was to highlight the current income tax exemptions. Maybe they apply to your circumstances or not. Apply them if and where necessary, if you so wish. I will not be applying for a TIN, as I have already posted on AN. Because my UK state pension is under my 560k annual exemptions. And my military pension is covered under the DTA. Others may decide to apply for a TIN, and that is their choice. Everyone has a different viewpoint on this. But I will do nothing, until it is 100% necessary, if and when it is clarified, and thus instructed by the TRD.

Here are the Personal Allowances. Apply them to your situation. Personal Allowance for self (PA1) - 60,000 b) Personal Allowance for wife (PA2) - 60,000 ( not working/ employed) c) Over age 65 years exemption (OAE) - 190,000 d) 50% of pension income received, up to 100k (PD) - 100,000 e) In addition, the first 150,000 of assessable income is zero rated and free of tax. Hope that helps.

Thanks for the info.

A Thai Embassy in Thailand?

I guess we'll both have to stand easy and ease springs, until ordered otherwise😀

I'll concern myself if we ever get to that requirement. I can't see it being required to be certified by embassies, nor their desire to get involved. The DTA documentation is quite clear. As is Royal Decree # 18

It would have been even clearer, had the proper question been asked. The question asked in this webinar, is somewhat ambiguous, depending on how individuals interpret it. They could have asked: "Do those above the tax thresholds of 60/120 k, whose personal income, falls below the personal/ joint TRD income tax allowances/ exemptions, need to even file a TIN"? I'm in no rush!

Which begs the question- to obtain a TIN or not, based upon one's own circumstances. My Uk state pension falls below my current exemptions of 560k per year. My Military salary/ pension, is covered under the DTA agreement. Yes, I'm aware of the 60/ 120k per annum rule. It seems pointless filing a TIN, when so many have reported that their TRD local offices, have stated " no need". So, I have records of all uk/ Thailand transfers, plus HMRC documentation of income and tax paid. Along with the annual P60 confirming everything. Guess I'll just wait out.

Here's a link that you might wish to read through. Particularly as you are not officially married. https://www.gov.uk/uk-family-visa/partner-spouse