Sheryl

Perfectly fine, I do it all the time.

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As far as I know, no

they can be the same only if lines B1-6 total the same.

PND91 is for "taxpayers with Income from Employment under Section 40(1) of the Revenue Code only". And line 2, exempted income, has to come from Box B which is a total of specific exemptions none of which cover the situation of income from a foreign government pension (or equivalent) that is exempt from taxation in Thailand per DTA. I think filing in the manner she suggested gives the erroneous impression you work in Thailand and will lead to more problems down the line.

Govt pensions are only taxable in UK means same thing as govt pensions are non-assessable for tax purposes. Naturally the DTA says nothing about whether/how to declare non-assessable income, structure of Thai tax forms is up to Thailand and also subject to change. I would much prefer to file showing my non-assessable remittances but the Thai tax forms do not seem to allow for this and I have seen no indication this will change.

But why did you file PND91? Isn't that only for people employed in Thailand?

RD has stated forms are being revised to include section for foreign tax credits. But credit for foreign taxes paid are a different issue from non-assessable income. I have not seen a single RD statement about the latter. It is not clear to me they even realize that (for nationals of some countries at least) this issue exists

It does not necessarily follow that because you paid UK tax you owe no Thai tax. Thresholds and tax rates differ. You can of course claim UK tax paid as a credit on Thai return.

There is no legal requirement to file a US tax return if no taxes owed.

However, Thai tax forms contain no way to declare non-assessable income. Anything declared will be assumed (and treated) as assessable. Unless this changes, the only reasonable course is to do as many have been told by their RD to do and not declare income which is nonassessable in Thailand.

This part is unclear to me. The way he wrote it, sounds like he will remit it from his UK account via Wise directly into his wife's Thai account, never passing through his own Thai account. If so then I would think it is her remittance as she is the sole and immediate recipient. Now, if it is in fact going to have to go first into his account in Thailand, a whole different matter and it is his remittance and taxable unless its is from a government pension (non-assessable in Thailand per UK-Thai DTA) or from savings accrued in UK prior to 2024.

Interest is all taxable unless your total interest income is below a certain threshold. The difference is, some banks will insist on witholding tax directly and some won't (which does nto change your tax liability). It is possible to get a refund of withheld interest by filing a tax return (assuming you do not otherwise owe tax). I did it twice then stopped as each time it flagged a detailed and torturous review when the return hit the desk of the Provincial RD office. Who refused to believe, despite my age and "retirement" stamp in my passport, that I was not in fact working in Thailand. YMMV

They are a broker, not an insurer. I think you will find that you are turned down for a policy. I have yet to see anyone with these conditions get cover. While you are very very unlikely to be able to get health insurance, you could get personal accident insurance that includes medical cover for accidents. The amount of medical cover tends to be low, but is better than nothing. You'll still need to put significant funds aside for healht care from non-accidental causes.

The exemptions listed have nothing to do with income that is non-assessable. They are just exemptions (or, to use another term, deductions) to assessable income. Most tax codes allow various such exemptions/deductions to income prior to calculating tax. PND91 is used only if there is Thai sourced income, otherwise use PND90.

Not always the case, some TRD offices readily provide TIN to anyone who asks. But of course if one is not going to file due to having no assessable income (or only income below the required filing threshold) then no need for a TIN.

Storing the body in Thailand will be running up costs. IF determined to bring the body back, makes sense to act quickly. A low cost local cremation with return of the ashes home would be alternative and there are companies that will arrange that and all associated paperwork for reasonable fee.

There is no way to "batter out" with RD what income is non-assessable. As far as I can determine, non-assessable income should simply not be declared. They don't want to see it, and declaring it will only cause confusion. To my reading, if assessable income is below those thresholds you are not required to file. If they ever change the forms to allow declaration of non-assessable income that will be another matter but I doubt this will happen.

Possible he had insurance. Failure to wear helmet would invalidate it anyhow. Travel policies have specific provisions regarding Motor vehicle accidents. Some will cover motorcycle riding, some will not, but AFAIK those that do always require that (1) you had a valid license (2) wore a helmet and (3) were not intoxicated.

Unfortunately then you will not be able to get insurance from any company, Thai or foreign. Best option is to self-insure by putting aside money for that purpose. Not less than 1 million baht if using only government hospitals, 3-5 million if using private. And have some plan for how you will replenish these amounts after use.

Form PND90 assuming not employed in Thailand For tax year 2024 you only need to declare assessable remittances from abroad If no assessable remittances, or if assessable remittances are below a certain threshold, not required to file at all Things may change next year as they may start taxing global income even if not remitted to Thailand

Is there still a fine for non-filing if: (1)you had no assessable income (2) your assessable income was under threshold for taxation? Per Price Waterhouse: "All persons earning income are required to file a tax return no later than 31 March of the following year for hardcopy filing and 8 April for online filing, except for individuals whose income from employment is THB 120,000 or less (for single persons) or THB 220,000 or less (for married persons) and in the case of having income from other sources (with or without employment income) of THB 60,000 or less (for single persons) or THB 120,000 or less (for married persons)." https://taxsummaries.pwc.com/thailand/individual/tax-administration

AA Brokers nowadays will only offer Thai issued policies. Few Thai insurers will enroll at age 70+ and none will cover pre-existing conditions. There are international expat policies that will enroll at age>70 but these also will not cover pre-existing conditions. @jnp73 2 questions: (1) what exactly are your pre-existing conditions? (2) Do you live year round in Thailand? As if not, a travel policy might be better, some of them will cover "acute exacerbations" of pre-existing conditions.

Both doctors are well qualified. A number of board members have had this done by Asst. Prof. Preyanuch and feedback on her has been very good.

No there is not. The list of exempt incomr is specific to Thai income.