OJAS

No, I was seeking to confirm that I DO pay UK tax on my State Pension. HMRC take the £12,570 personal allowance into account through my tax code which solely covers my occupational pension. I make subsequent tax payments directly to HMRC which equate to 20% of my State Pension income. Your and others' mileages may vary, of course.

It is if your personal tax-free allowance is already (more than) spoken for by your other UK pension, etc income - which it is in my case as a UK tax non-resident.

Couldn't care less personally as I ain't an Aussie.

Got no time for people like you who obviously get a thrill out of insulting others with demeaning comments like this. Welcome to my Ignore list.

Yep, I'm referring to 3 distinct pension types: (1) Australian Age Pension (Article 18) (2) Company occupational pensions (also Article 18), and (3) Government occupational pensions (Article 19).

In that case, kindly explain to me what "Also, no relief for State Pension or ‘trivial commutation lump sum’" in Note 4 in the Thailand section on page 34 of HMRC's Digest Of Double Taxation Treaties* is supposed to mean. If not no relief from income tax, then no relief from what tax, then? I truly look forward to receiving your answer to this fundamental question with bated breath, Mr Clever Clogs! * https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf

What I find particularly fascinating is that the wording of Article 18(1) of the AU/TH DTA appears to be suggesting that Aussies who are tax residents of Thailand and in receipt of the Australian Age Pension and/or company pensions "shall be taxable only in" Thailand in the case of these 2 pensions. However, does this really mean that they are, in practice, only liable to taxation at lower Thai rates, with zero tax payments to the Australian equivalent of the TRD at higher Australian rates? I somehow find this rather hard to believe!! Contrast this with the plight of Brits who are in receipt of the UK State Pension and/or company pensions. There is nothing in the UK/TH DTA corresponding to the wording of Article 18(1) of its AU/TH counterpart. Indeed not a dicky-bird mention of pensions at all in the whole DTA beyond the reference to Governmental occupational pensions in Article 19. Despite this, some of my fellow Brits still seem to believe that relief from double taxation is somehow possible in the case of the State and company pensions!

Your tax residency status might prove a determining factor as to whether or not you are successful in obtaining a TIN - depending on the revenue office you deal with, as @topt has said. As stated in sub-para 85(b) of the Guide, one of the documents you'll need to bring with you when applying for a TIN is your passport, from the IMM stamps contained in which those considering your application will be able, if they wish, to determine whether or not you are a Thai tax resident.

Certainly "super service" when compared to the bureaucratic rigmarole facing your son when his current British passport is due for renewal - involving as it will be 2 time-consuming physical return trips between Phuket and Bangkok. Unfortunately the EMS mailing service appears to be considered far too hi-tech by those clowns in HMPO back in the UK for this purpose!

Which is your immigration office? In addition, please clarify whether you are actually referring to an annual extension of stay for marriage, or to the conversion of a recent visa-exempt or tourist visa entry into a real genuine McCoy 90-day non-immigrant visa of the "O" variety for marriage at your local immigration office, as set out in the following link: https://www.immigration.go.th/wp-content/uploads/2022/02/6.FOR-PROVIDING-SUPPORT-TO-OR-BEING-A-DEPENDANT-OF-A-THAI-CITIZEN-SPOUSE-VISA-NON-O.pdf

Clearly got his June's and July's mixed up in interpreting the info he got from the web, methinks!

And this link sets out, in English and (by clicking on the link in the top left-hand corner) Thai, the procedural steps she'll need to comply with in order to achieve this end: https://tm30.immigration.go.th/TM30/Foreigner/RegisterEN/Register.html @rutteketuut It will be your wife's responsibility (as your "Housemaster, Owner Or Possessor Of Residence") to file a completed TM30, nothwithstanding that you will, in practice, be its principal beneficiary.

@Dande In particular you will then be banned from re-entering Thailand for 5 years. https://www.tratimmigration.com/thailand-visa-overstay-regulations/

It would appear that the OP is currently not in Thailand: Provided that his home country's (European?) embassy in Bangkok is one of those which still issues income confirmation letters/affidavits for IMM purposes, the easiest course of action open to him IMHO would be to return to Thailand AFTER his current non-OA visa has expired in November or whenever, whereupon he would be able to enter the country on the basis of a 60-day visa exemption which he could then convert to a 90-day non-O visa for retirement at his local immigration office in accordance with the following link: https://www.immigration.go.th/wp-content/uploads/2022/02/9.FOR-RETIREMENT-PURPOSES-50-YEARS-OLD-NON-O.pdf In this way he would then be able to avoid the need to faff around with mandatory health insurance requirements!

But if the OP were eventually seeking to relocate to Ban Chang specifically, the immigration office he'd need to deal with (for TM30 purposes initially) would be Rayong, not Jomtien!

The 2-month seasoning period for your retirement extension will be calculated retrospectively from the date you apply for this. However the 800k will, in any event, already be in place in your savings account for your non-O visa conversion (assuming, of course, that you leave it untouched in the meantime).

But in your post containing the Trat list you also quoted mine below! Why did you decide to do this and lead us all up the garden path as a result?

So how then was I expected to know that, despite quoting my post referring to the 90-day non-O conversion, you were, in fact, referring to the OP's point 4? I therefore can only offer you my humblest apologies if my mind-reading skills are not up to scratch in getting to grips with what is lying behind confusing and ambiguous posts like yours, and cause you so much grief and anger as a result.

I think that's what the OP is planning to do in any event! EDIT: But he would IMHO be strongly advised not to rely on the 800k as a potential "emergency fund for absolute last resort needs". Otherwise he could find himself in deep, deep, deep, deep doo-dah when his next retirement extension is due!

That list and your comments relate to annual extensions of stay for retirement. Whereas I am referring to conversions of latest visa-exempt/tourist visa entries into single-entry 90-day non-immigrant "O" visas for retirement. Completely separate animals.

Do Khon Kaen have special requirements for non-O conversions for retirement which differ from those detailed in the official Immigration Bureau version set out in the link below (I'm not aware that they do)? https://www.immigration.go.th/wp-content/uploads/2022/02/9.FOR-RETIREMENT-PURPOSES-50-YEARS-OLD-NON-O.pdf

In that case, might not a Wise account be a suitable alternative? Or do you hold a significant balance with the awkward bank that you're unable to transfer elsewhere?

Presumably with the same due care and attention to detail as displayed by the captain of the Titanic in 1912.

Instead of faffing about with the Nationwide banking app, why not use Wise to make transfers from your Nationwide current account to your new payee (who, I assume, has a Thai bank account)? That's how many of us Brit expats living in Thailand (myself included) transfer monies from UK bank accounts to our Thai accounts. https://wise.com/help/articles/2932335/guide-to-thb-transfers https://wise.com/gb/send-money/

Certainly money laundering checks do now appear to be the general norm as regards USD transfers at least, based on the following statement included in Wise's latest Quarterly Mission Statement: Fewer transfers from USD were instant this quarter because we've updated our security measures to avoid speeding up transfers which could be fraudulent. However, this has caught more transfers, which reduced the total number being processed instantly. https://wise.com/gb/blog/q2-2024-mission-update-speed