Liquorice

Each year I receive a statement from the DWP notifying me of what my state pension is. On the annual P60 from my private pension, it lists the state pension, the private pension and the company pension totals and the tax paid against each one. Obviously, nil tax on the state pension.

https://www.rd.go.th/english/65308.html The new 2024 forms should be available for download between Xmas and New year.

My TRD told me to submit documents relevant to the information stated on the PND. I receive UK state pension, a private pension and a company pension. P60's, HMRC and DWP statements, UK and Thai bank statement and informed if I used 'Wise' for transfers (which I do) then the transfer receipts from Wise. I also calculated my assessable income will not be taxable, but the PITA is completing the form and acquiring the relevant documents.

Civil service pensions are exempt under the DTA, state, private and company pensions are not.

Agreed, but neither does it mention 'unlimited' 60 day VE entries. It's an open book for Immigration to use their discretion. Indeed, we've already had a couple of reports on the forum of being questions on the purpose of their visit, recently entering VE by air. A personal friend, Thai spouse, been visiting on VE entries for the last 6 years, was pulled aside for the very first time entering at the beginning of November for a planned 5 weeks stay, and told in future to obtain the correct visa for the purpose of his visit. Like others in a similar position, he doesn't stay long enough to process an extension application.

Telework = digital nomads, a reference to the new DTV ? There is still no evidence of Immigration residing the previous order regarding the limitation of land border crossings. It appears more a case of non enforcement and leniency until they feel the economy has recovered sufficiently, then they'll revert to the 2 VE land border entries again.

As it stood previously, it was always 2 land border crossings within a calendar year (Jan - Dec), so yes, the clock reset again at New year.

Same as him, a member.

Is there an official publication for limited VE entries by air. No, but Immigration imposes restrictions at their own discretion. Just my opinion, but only a question of time before we start reading refused VE at a land border. Time will tell.

He is a member here, and you quoted his topic, so I don't need to ask him, the same as you didn't.

It's actually not out of date and still relevant until the end of this year. I am advised by my TRD that the new allowances/tax rates for 2024 (already published by Sherrings) will be available on their website the last week of this year, for filing in 2025.

Pointless if it's not enforced.

Most forms of income are regarded as assessable for tax in Thailand, unless your DTA excludes them. The UK DTA only excludes 'Civil Service' pensions as exempt taxation, not State, private or company pensions. I wouldn't worry too much, I did my own calculations based on UK state and 2 private pensions, and no tax is due in Thailand. The PITA is that I still have to complete a PND 60 and submit it, to be informed of what I already know. The best DTA I've come across is Ireland's, which includes all pension types as 'exempt' from taxation.

He's not Immigration or an official.

The MFA only made an announcement in July. With 60 days now on entry + 30 day extensions, 3rd or 4th entries wouldn't be due yet. I've only read of two entries since. To redact their order it would have to be announced in the Royal Gazette, and that hasn't happened. They may not be enforcing the 2 VE border crossing, but that could change at a whim.