OJAS

That would appear to imply that it would be pointless for the TRD to continue with the PND91 form since no-one would be able to use it in practice!

That load of "crap",as you choose to call it, has, in fact, proved invaluable to me (and no doubt to many others on here as well) in getting to grips with the whole complex taxation issue. If you find yourself getting tripped up by the TRD as a result of a dogged determination and refusal to read it, then I, for one, won't be shedding any tears for you!

Did you not receive a letter from the DWP back in 2019 advising you of the rate at which your SP was to be paid (which then, of course, was to be frozen for ever and ever amen while you were in Thailand)? EDIT: I am, of course, assuming that, not only did you become eligible for the SP in 2019, but you also actually claimed it then (in my case I became eligible in 2014 but didn't actually claim until 2015 so as to get at least 1 triple-lock increase under the belt)!

And that in turn begs a further question - namely, that, if tax returns relating to remitted pension income have to be filed on a PND90, what would the TRD's view be if and when such income were eventually taxed at source (i.e. on the basis of the date a pension was earned) instead, with remittances no longer entering the frame? If the TRD were happy for "at source" pension income to be reported on a PND91, having previously insisted on remitted income being reported on a PND90, that would IMHO be taking crass illogicality to an extreme level!

That would surely mean that only those who were solely in receipt of Thai pensions (or other Thai income from employment) would be able to file on the basis of the PND91 form, would it not?

If your sole source of assessable income is the UK State Pension (as it is in my case), I would have thought that the answer to your question was unhesitatingly in the affirmative!

Well I for one am not prepared to engage myself, through my wife, in a potentially lengthy and convoluted discussion solely in the Thai language with my local office (because no-one there speaks English), which would almost certainly prove inconclusive (and, hence, a complete waste of our time) in any event. PND91 is the form which, as far as I am concerned, I need to complete, given that my sole source of assessable income is the UK State Pension, and I see no reason why I should now be expected to get my head around the far more complicated PND90 form, given the relatively small amount by way of assessable income involved in my case, which is fully covered by TEDA's in any event. So I'm still planning to file on the basis of the PND91, and shall take it from there. But many thanks for forwarding an extremely useful document in my case.

Might be worth his while adding a further month retrospectively, on the off-chance that he encounters a rogue officer who is labouring under the misapprehension that 800k seasoning still starts 3 months before application date.

Precisely what does this term mean? Occupational pensions and/or government pensions like the UK State Pension? The UK figure appears at first glance to be the current State Pension triple-lock one, but how can we be sure that like is being compared with like in the case of this and the remaining countries' figures stated? As @topt has stated, we really do need a link clarifying the sources of these figures - and confirming that they have not been arbitrarily plucked out of the air.

Who were Wise's partner bank in this instance? BKKB themselves or Kasikorn?

Link confirming this assertion, please.

Nothing among all the Euro-waffle contained in the OP that I can see, which states clearly and unambiguously precisely on which specific grounds those Brussels-based charlatans consider that the UK has not complied FULLY (in block capitals for emphasis) with said provisions.

Basically a rant borne out of sheer frustration! I've now made all my remittances to Thailand in the 2024 tax year and calculated the assessable income component (consisting solely of the UK State Pension) based on the 2023 TEDA's. All I need now are details of the 2024 TEDA's to tweak the figuring in my spreadsheet if necessary - plus, of course, the 2024 PND91. I contrast the current uncertainty about TEDA's here with Rachel Reeves' guarantee in her budget statement on 30 October that the existing UK personal tax-free allowance would remain unchanged at £12,570 p.a. until the UK tax year ending on 5 April 2028!

So in other words we won't know for certain what TEDA's will apply for 2024 until such time as the TRD see fit to issue their new forms. The extremely leisurely attitude which they seem to be taking to doing this is IMHO a bloody disgrace. Contrast this with the likely enthusiam with which they will no doubt be tackling the task of gleefully dishing out 2,000 THB fines left, right and centre from 1 April 2025 sharp for the late submission of tax returns and the payment of any tax due! 😡

Another statement in this article caught my eye: "Mr Pichai also proposed lowering the personal income tax from the current maximum of 35%, mirroring global trends aimed at attracting skilled workers." This suggests to me that he has got his beady eye on all existing TEDA's. How else would he propose making up the shortfall resulting from any reduction in the 35% maximum rate - particularly given the Chulalongkorn economist's assertion that "the government's fiscal burdens have significantly increased"? @chiang mai - incidentally, can the TRD simply vary any TEDA off their own bat? Or would this first necessitate some formal process resulting in, say, publication of revised rates in the Royal Gazette?