Very interesting indeed and was wondering about this as well and yes I do not know about everyone else I paid too much income tax to the UK for the year ended 5th April 2024 and in fact got a small refund in Sterling.
BTW again I reiterate as of Tuesday 7th January I went around again to the local Revenue office to enquire about the forms 90 and 91 and the Exemption/ Allowances one and stated what form and yet again stated as many times before with my circumstances I do not have to fill in any forms.
As mentioned Carl Turner of the expats tax so-called tax expert and on his latest video stating yes we are classified as a tax resident if we stay over 180 days then we must fill in a tax form but on the very next page stating if your income is below the current threshold then you do not need to file.
In any case there are still no forms and none on the revenue sites and possibly in Thai but none of us can find any forms anyway.
This whole process has not been well thought out at all to say the least and too many tax experts all stating different things just like all the Revenue offices!!!!