OJAS

You do all realise that you have personally insulted all those members on AN who are retired civil servants, myself included, with these comments, do you? Well done, chaps!

As evidenced by the frequent reports on here from those who have been erroneously tax-coded by HMRC on the basis of being in full receipt of annual triple-lock increases on their State Pensions!

Maybe our safest course of action would be to place this particular quartet on Ignore?

The following link sets out the hoops which would need to be jumped through in the case of us Brits: https://www.gov.uk/guidance/claim-personal-allowances-and-tax-refunds-if-you-live-abroad#information-youll-need-to-claim

And @AdamWest1974 might, of course, have even more wriggle room than 10k if his planned 450k transfer(s) for this year include both assessable (e.g. State and company pensions) and non-assessable (e.g. Government pensions and income earned before 1/1/24) items!

Anything we can do in order to waste the TRD's time is surely to be applauded!😜

Well that alleged requirement does not appear to be any bar to our Irish cousins living in LOS being able to renew their passports online. In fact online is the only way in which they can do this nowadays! https://www.ireland.ie/en/thailand/bangkok/passports/how-to-apply-for-a-passports/ Unfortunately I'm not holding out much hope, though, for those dimwitted reactionaries in HMPO who are responsible for inflicting the current antediluvian renewal procedures on us Brits living in LOS to cotton any time soon on to the fact that we are not, in general, a bunch of Luddites who are totally incapable of using their online facility for passport renewal purposes (the use of which they seem to be encouraging practically everywhere else).

More a case of their HMPO masters back in the UK wanting you to be "suitably impressed at such an efficient service", I think. Who are they trying to kid?🤣

But may Article 23(3) only be said to apply to those income sources which are specifically mentioned in other Articles of the UK/TH DTA (aka Convention), which the State and company pensions are not?

IMHO your experience only goes to serve the ridiculous lengths to which we Brits here in LOS are expected to go at passport renewal time, solely so as to comply with a completely pointless requirement for proof of address - which IMHO is tantamount to pure unnecessary bureaucracy for pure unnecessary bureaucracy's sake, particularly bearing in mind that HMPO are not prepared to send our new passports to us direct by courier. Good luck with your SCB bank statement!

But the big problem, of course, is in finding a Thai professional photographer who is capable of taking mugshots against backgrounds of the particular shades of plain cream or light grey which HMPO seem to be especially fussy about.

Yep, for us Brits, getting stamps transferred from old to new passports at IMM is generally a doddle when compared to the bureaucratic hoops we're required to jump through in order to obtain the new passport!

IMHO we should wait and see what the 2024 forms actually say before jumping to any conclusions (or making any assumptions) as to what needs to be reported in any tax return.

Strongly disagree. The latest HMRC Digest of Double Taxation Treaties makes it unequivocally clear that absolutely zero relief is afforded in the case of State and company pensions. Nothing, zilch, nada. https://assets.publishing.service.gov.uk/media/5b05425fed915d1317445ed2/DT_Digest_April_2018.pdf and scroll down to page 34 for Thailand. What might be of interest, though, is the number of other countries in which there are provisions for full relief for State and company pensions included in the relevant UK DTA. So the fact that no such relief is available in Thailand was presumably at the insistence of the Thai side when the current UK/Thailand DTA was being negotiated 30+ years ago.

Each and every page from cover to cover, even completely blank ones, including the insides of the front and back covers. And each and every copy must be in colour to boot! Probably advisable to include colour copies of the outsides of the front and back covers as well for good measure, just as I did when renewing my passport back in 2022. The amount of totally unnecessary paperwork generated by the UK passport renewal process from Thailand these days is IMHO truly breathtaking!

Indeed the UK/Thailand DTA does not appear (to my eyes at any rate) to prevent double taxation in the case of the UK State Pension and company pensions - simply because it makes absolutely no mention of either pension type in its text anywhere. So how could it be said to afford protection against double taxation in the case of these 2 particular pension types? While current TRD exemptions and allowances would, in practice, result in a zero tax liability for those whose sole source of assessable income is the UK State Pension (as in my case), they would presumably prove insufficient to prevent any double taxation arising for those in receipt of company pensions - all the more so if they are also in receipt of the State Pension. In any event, it would IMHO be extremely foolish to rule out entirely the possibility of the TRD at some future date reducing - or even completely abolishing - all existing exemptions and allowances.

My wife also collects "his" coins. Hard though this may well be for certain members of the Thai-bashing brigade on here to accept, their motivation for doing this is borne not out of financial avarice but instead pure love, as you appear to imply.

Do you really not have sufficient funds for a marriage extension instead of a retirement one? Or accumulate them through an interim 60-day extension for the purpose of visiting your Thai wife?

Have now edited my post with the suggestion that he lies low during the week in question.

If you are caught on overstay by even 1 day, though, you may, in addition to the 3,500 THB fine, be liable to a 5-year ban: https://www.tratimmigration.com/thailand-visa-overstay-regulations/ IMHO you would be best advised to lie low and not draw attention to yourself unnecessarily during the overstay week.

Maybe his best course of action would be to run the GOV.UK calculator once he has established what his gain on the property amounts to: https://www.gov.uk/tax-sell-property/work-out-your-gain

Indeed he will!

Incorrect. When in late 2021 I sold my UK property which I had purchased in 1999, I had to pay CGT calculated on the basis of the gain which I had made on it since 5 April 2015: https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-calculating-taxable-gain-or-loss#rebasing-from-2015

Personally, I am now seriously wondering whether one way in which "the Thai Govt could start making Thais and Expats pay more income taxes" with minimal additional effort on the TRD's part in the short term would be through reductions in - or even the complete abolition of - the various generous allowances and exemptions, the continued existence of which we seem, to date, to have taken as read.

I didn't need one when obtaining a TIN from my local tax office a few weeks ago. But I am aware of at least 1 recent report on the banking forum of a COR being asked for. Therefore suggest that you ask your local tax office. Had you first taken the trouble to learn, mark and inwardly digest the gobbledegook spouted on that "wondrous" link, then you will have found that it contains zilch by way of specific info as to whether or not a COR is an explicit requirement for obtaining a TIN, as per the OP's second query.