Dta agreenent Thailand/ uk Yes some have a uk State Pension and some of us have it transfered by the DWP each month for years in to our Thai bank accounts while others have it sent to their UK bank Yes this is then taxable if transmitted to Thailand but those who have it direct to Thailand the funds are not accessible correct
Yes, you are correct. Under the Double Taxation Agreement (DTA) between Thailand and the UK, the UK State Pension is generally only taxable in the country of the recipient's residence. For those who have their UK State Pension transferred directly to their Thai bank accounts, the funds are considered non-assessable income in Thailand and do not need to be declared on your Thai income tax form2.
However, if the pension is first sent to a UK bank account and then remitted to Thailand, it becomes taxable in Thailand under the remittance basis of taxation. This means that any foreign income brought into Thailand during the year it is earned is subject to Thai taxes.
If you have any more