Thanks for your input @OJAS. My income comprises UK Govt pension (I worked in Local Govt), a workplace pension (private sector) and state pension, all of which are remitted to Thailand. My understanding of the current Thai tax position is that the UK Govt Pension is covered by the DTA between the UK and Thailand and is only taxable in the UK, My assessable income comprises my workplace and state pensions which combined will not exceed the sum of my allowances, exemptions and deductibles. So it would seem I will have no Thai tax to pay.