UKresonant

That could get really strange as how would they figure if it was Dad or myself using a card in Thailand. Before the self check-in terminals at DMK, many years ago, when we both went to the desk to fly to CNX, AirAsia staff there were betting thinking they had predicted a duplicate booking

Being non-resident, that is part of the preparation for being tax resident in the future. I will put all the taxed (in UK) at source pensions in one Bank and one account, so only that is the remittance of income source ( only a small pesky promotional interest, cannot be eliminated but can be transferred out, so it is purely pre-taxed UK income) Hoping that will simplify things and reduce the statement transactions. Gross Pensions- nett of UK tax- lands in the account that is sent to Thailand, remit to Thailand 100% of each of the selected pension(s) to Thailand,then remitted amount + tax credit = original UK gross income. (but will wait and see if emphasis is just a D.T.A. is in force and that it's been taxed already, or they will go for the bone ) Will put all the other income including the not subject to tax, subject to tax but not taxed and interest, else where, providing it remains on the remittance basis, those should not be a feature of anything Thai Side....

I think the tax guide is a very good overview at a snapshot in time, and for example I have become aware of the over 65 and the 50% of pension up to a 100k deduction possibility as they are now within the edge of my radar range. They may of not even registered when I read up on tax 5 years ago as, 65 seemed so far off then. It gives a great check-off list for each individual to consider and reconfirm their own personal situation when considering to file (or Not). I'm watching, probably as a non-resident, for experience reports, this period, and then early 2025

Some trivia..... Just checked the five next trips someone has booked ( of which two of the the outbound flights are the same as ours were, about 6 months ago, and we ended up a few minutes past midnight, on checking the departure stamps, even though we were hurrying as that channel was perhaps closing at midnight). So with Thailand counting any part of the day as a full day for Tax Purposes, and UK using midnight to count the day. Most probably, even 1. O/B Thailand = Yes UK=Yes (Same Calendar Day) Counted both places on 1 day 2. I/B Dep UK=No 1Day, Next Day Arrival Thailand = Yes Not counted 1 day + counted 1 Day 3. O/B Thailand = Yes, Next Day Arrival UK =Yes 1 Day + 1 Day 4. I/B Dep UK=No 1Day, Next Day Arrival Thailand = Yes Not counted 1 day + counted 1 Day 5. O/B Thailand = Yes UK=Yes (Same Calendar Day) Counted both places on 1 day. So on the two counting conventions; of 8 dates, Thailand 5 days, UK 3 days, Nowhere 2 days (UK departures), counted for Tax presence. 5 / 3 to Thailand. (if that elite article is correct https://www.siam-legal.com/thai-elite-visa/legal-applications-on-the-new-thai-tax-law-and-thailand-elite-visa-holders/ ) Random chance of bookings could catch someone out, if pushing the 179 days tax non-residence to the edge [I remember Going through DMK about twenty years ago, and one of our family group got a little stamp in their passport, presumably overstay of 20mins, at the other desk. No one else got one we were all trying to get to the gate for the departure. But not knowing we had taken the 29 and a half days in time to be under 30 Days! oops, but only one jobsworth on duty]

Unfortunately they arr not doing the multi-non O from London, again and I too don't think I'm compatible with their 12 month extention system, perhaps only the 60 day one. Dad has been doing 3 x 59day, equally spaced trips for a long long time now carefully keeping under the 180 day tax residence trigger point. When ask why he did not consider buying a place and spending more time there, his answer is " it would become routine". He has never had any entry problems ever (touch wood). I Can appreciate the Medical aspect. You probably did just catch the guy on a bad day. I remember when back in the 90's 2nd trip to Thailand Family had flown ahead, meeting them in a guest house / Cafe near the old airport DMK. Three police, one had a skinful, and that one came over to my table, ranted at me, he was thinking about drawing his 9mm perhaps. But his two colleagues dragged him back to their table. He was having a bad day about something! (It does need some confidence to detach from the NHS, and the in between status can be difficult to arrange)

They seem to be suggesting the day counts for Tax they way immigration count, any second in the local time calendar day as a full day, rather than the at the midnight end of the day convention ... + 1 tax days for the 21:00 flight +2 tax days if its overbooked and they put you on the 02:00hrs outbound...

Just pick up a new 90 Day Single entry non-O visa when your back in home country? and do the extension of stay once your back...

Yes going with one management group is probably not a good idea. The capital value volatility does not worry me to much, as long as the dividend and it's growth are reasonably consistent. The two portfolios I'm been reviewing over the last 6 months are part of my minority Pension income stream, so once in a nearly hands off medium to low fee portfolio, the smoothed dividends and their growth are that bit of the (hopefully) well indexed pension group. I've heard it said that there was a lot of selection read across on funds and trusts under Ballie Gifford, but I've not had any incidents with them, quite good actually. Scottish American has has been ok over two years, when I caught it at an abnormal discount on the Day, and I also have one OEIC with them. Their global discovery fund did massively well into Covid but then fell away massively, kinda like SM for perhaps other reasons. There was only one IT I had with another Group, that I got caught with a failure within their selection, not a bad trust, but in hindsight bad entry timing. I will move onto more adventurous investment considerations later. I'll let the wife do all the more adventurous trading out Thailand for now, she is inclined more towards US equities and ETF's rather than my cantering UK, Japan and global Trust / ETF selections

I still slightly prefer Investment Trusts over ETFs with their track record and months of dividend cover held within the Trust. https://www.theaic.co.uk/income-finder/dividend-heroes I don't pick from this list, but it's re-assuring that quite a few are on it or in the next Gen section! (income & growth theme)

90 days in 6 months visa exempt was something they were doing years ago, just dredged it up again probably. Surprised it has caused a problem for you, as it was intended to deter people living there on visa exempts.

I think it was about, roughly the second half of 2019 the started asking for the actual boarding pass, just occasionally asked for the e ticket before that, but only shown as a requirement in the immigration hall, and almost everyone patted there pockets or digging in there bag to find their one.

My understanding is they would not be taxable the problem may be what records they may ask for if queried on the remittances, perhaps get mum to put "GIFTTO .." in the transfer record perhaps, isolate the Inherited funds, maybe even pay to a different account in Thailand. Not items for filing on the return unless the anticipated new return form, has and explanation section for non-assessable remittance, which is very doubtful. (Such cash gifts into the UK would not be taxable for income tax purposes, based on reading HMRC community blog examples, between countries). p.s. Just an opinion on what reading I have done

That was the old way which was discontinued effective 1st Jan 2024. e.g. 2019 I practiced doing monthly transfers via SWIFT, I would send the net value of on of my pensions, month for month from the year before. no complication. The amount of Tax free money from 2017/2018 UK tax year, (non-resident 2018 <180 Days) if brought in 2019 would not be applicable for Tax in Thailand. Now its gone to the other extreme, everything is potentially taxable going forward have to prove it was savings from before 2024, or isolate it with a tax paid record for remitting in future years. It just makes things so potentially complicated for me going forward. I have never been full time in Thailand, so don't want to get caught between the two tax systems, if there for say 270 days, all my income is subject to Tax and taxed in the UK.

See item 26 of the guide on the 1st page, probably very little tax to pay, if over 65 (I'm just wondering as well if there is some exemption for the UK state pension, relative to the Thai state pension if that is also not taxed, implied by by Article 24 of the UK-TH DTA, but will read more later)

I still hope for that. The concern over taxes will likely make many be more frugal on the expenditure plans in Thailand for now, with a slight offset of VAT spend for a wee while, of course there will still be a multitude out there that are oblivious to these changes (that have not read your very useful guide). RD were not much interested in retirees before, so not sure, fingers crossed. There is still a mountain of old info on the web, and likely will be there for a while. p.s. Dad has been conforming to the 179 days or less routine for about 2 decades now ( apart from one flight change I think) . His December January trip is the only one where he is not wasting much of his UK Golf membership, because of the weather.

If they tax transfers like that they will destroy the place, that would only be an option at about perhaps 0.1 or even max 0.25% (like the banks charge as a deposit fee) instead of the 300 Baht tourist Tax perhaps. In most cases it's probably safer to be non-resident when doing large transactions anywhere. It was my view in 2018 and still is, (from a UK perspective).

I think you would have to have a plausible amount coming in to live on , or already in, as a base to field the question and not be suspect of working in Thailand with no work permit (unless you work there anyway of course). Other than that it would seem to be very useful.

If they have closed your account already no need to give them the info . If they have not closed the account they need the info to record and allow share your account balance at 31st December with Thailand RD if requested so they are CRS compliant, but you have to declare Thai Tax residence to Barclays for that to happen I think.

I uploaded a 4 page pdf for the marriage certs Just because that's the file I've used for years, even when I had to print it out p1. Sworn Translation at the British Embassy (don't think they do that anymore?) p2. Translation p3. front of Thai Marriage Cert p4. Back of Thai Marriage Cert. 1.53MB file size. created Dec 2006, Not far from the old British Embassy location ! I think just the Thai Cert would be fine for the application Used PDF for Financial listing and the Marriage Cert, everything else was .jpg file type.

Don't remember needing signatures on the one I did in June past. It's easier using jpgs, but you can use multi page PDFs. I just dropped scans into Libre office draw, and exported to a PDF (on the PC) As long as your below the file size limit as shown on top right of that page 3MB maybe. Needed accom booking for the first couple of days. They must of changed things, as I did need an email from the wife noting she knew of our visit in one of the fields. We always take 20k per person, even though, the son was entering on his Thai passport and wouldn't be asked, just a habit! Never been ask for it..

If only you had gone out for another 6 days somewhere ! That first paragraph scenario has not changed, same as it was in 2022, just they may be more interested now. The new rules may affect the 800k though maybe.....depends....

Info 2. = Taxed only in UK "Article 19 Governmental Services... (2) (a) Any pension paid by the Contracting State or a political subdivision or a local authority thereof to any individual in respect of services of a governmental nature rendered to that State or subdivision or local authority thereof shall be taxable only in that State." https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343040 (I'll have the same 3 Types of pension as you have in just over 6 years time hopefully , for DTA purposes).

Mentioned where? More like it's not mentioned in the UK DTA, it does not have a specific article. https://assets.publishing.service.gov.uk/media/5a80bddc40f0b623026953eb/uk-thailand-dtc180281_-_in_force.pdf e.g. https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343190 (https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf (Thailand) Note 4. Treaty does not include an article dealing with Non-Government pensions. Also, no relief for State Pension or ‘trivial commutation lump sum’.) https://www.gov.uk/hmrc-internal-manuals/international-manual/intm332210 https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343130 only has an article for government pensions it would seem "Article 19 Governmental Services... (2) (a) Any pension paid by the Contracting State or a political subdivision or a local authority thereof to any individual in respect of services of a governmental nature rendered to that State or subdivision or local authority thereof shall be taxable only in that State." https://www.gov.uk/hmrc-internal-manuals/international-manual/intm343040 DTA does have "Article 23 Elimination of Double Taxation..... (3) In the case of Thailand, United Kingdom tax payable in accordance with this Convention in respect of income from sources within the United Kingdom shall be allowed as a credit against Thai tax payable in respect of that income. The credit shall not, however, exceed that part of the Thai tax, as computed before the credit is given, which is appropriate to such item of income." Some are saying (can't remember who ) Thai RD won't insist on priority taxing rights under article 4. and it may be option as under article 23 and article 24. Will have to wait and see

I think I like that tax office then, if my pensions can remain as they are, taxed in the UK, one of my main concerns is that they would push that they have priority on taxation under article 4. It sounds like they are ok with DTA article 23 3, the tax in the UK is allowed as a credit against against Thai Tax. Sounds like they are allowing what is most beneficial for the payer. (I'm thinking from the position of whether 179 days is a limit, or it is practical to file there without getting caught between the two tax systems, so I could cumulatively be there say 271 Days cumulatively, based on past profile). Next Thing would be the supporting documents they will accept for the tax credit listing, whether practical or not. So the submission I'm thinking would be perhaps 1. Non-Gov Pension Element Gross amount with Tax Credit for tax deducted in UK (which is same as net remittance), tax credit against Thai RD tax computation 2. Government Pension Element Gross amount with 100% Tax Credit = against Thai RD tax computation 3. Private Pension A Gross amount with Tax Credit for tax deducted in UK (which is same as net remittance), tax credit against Thai RD tax computation 4. Private Pension B Gross amount with Tax Credit for tax deducted in UK (which is same as net remittance), tax credit against Thai RD tax computation 5. Savings equivl. 100% of one of the minor pensions(perhaps the Gov one, with P60 tax cert if remitted 2025 onwards). Gross UK income less tax credits for UK tax paid, leaves Thai tax to pay, but which should not be much more. Only Pensions getting remitted to Thai land, with only pensions remitted to a single UK bank account. Anything else is on the moon as far as they are concerned and would be getting expended in maintaining UK commitments anyway. What could Go Wrong I share your sentiment "I want to do the right thing and avoid any problems". I think I would need to go through the process with only the Gov and one minor private pension remitted as a trial, to have confidence (or a large number of confirming experience posts in 2025.

e.g. e-visa used for a December & January trip from UK Date of Grant 27 October 2023 Must be used by 24th January 2024 (entry) Length of Stay in Thailand 60 Days