There is far to much confusion about this,I contacted the revenue office in Chiang mai where I have just move from to ask about change of address and tax return . On both questions the change of addess I can do on tax return and a tax return must be done even if I have not exceeded my allowance's. I was asked where the income came from that I transfered ,from my UK state pension and UK company pension. So thats the info. given., maybe when I go to the Minburi office might get a different think, I did phone the minburi office and they refused to answer any questions on the phone and I had to go to there office, where as the Chiang mai office was very helpfull answered all the question's I asked