As there is no need to file a Tax Return on the LTR Visa how would you go about getting a Tax Residency Certificate for your home country?

I'm looking to get an NT (No Tax) Code in the UK so I don't pay any tax on my pensions but I know others have needed them for their banks etc...

1 hour ago, Dezmo said:

I received the LTR WP by letter (via email) while in the USA, and I keep a printed (digital too) copy, and show when I entered Thailand (with my Passport).

I was not sure if I need to get the stamp now in my Passport or is showing the letter still ok?

And if I need to get the stamp, do I need to go to TIESC?

(I'm settled in Hua Hin for a few months.)

There is no stamp for you to get. You already made your choice.

You either get the visa in your passport from the BOI, or you get it from a Thai embassy outside of Thailand. You cannot switch once you've chosen.

3 hours ago, SamSpade said:

As there is no need to file a Tax Return on the LTR Visa how would you go about getting a Tax Residency Certificate for your home country?

The 'no need to file a Tax return on the LTR visa is generic'. I believe expats (with LTR visa) from many countries do not need such. i did not need such for Canada, nor for Germany.

If one does need such, then I would speculate, even thou a tax return is NOT required by Thailand (if all your remitted funds to Thailand is from income outside of Thailand), that you may still need to file a Thai tax return - IF you need that Certificate.

3 hours ago, SamSpade said:

I'm looking to get an NT (No Tax) Code in the UK so I don't pay any tax on my pensions but I know others have needed them for their banks etc...

This (having to obtain a Thailand Tax Residency Certificate) is the exception, and not the rule. Most of us do not need such, and even if we had such, it would do us no good. We would still pay tax in our home country for some income (per the Thai-to-home-country-DTA), despite being a Thai tax resident and not a Tax resident of our home country.

On 2/20/2026 at 3:20 PM, Martyp said:

I just asked the BOI how many years of tax returns do I need to submit to verify my passive income for the 5 year extension. Their answer:

“Under the current criteria for the Wealthy Pensioner category, we only require one year of passive income evidence. This means you only need to provide your tax return from the previous year.”

This is the same as when I originally applied in October, 2022.

Maybe they changed it but during the application process for the WP last year (2025) they required 2 years of tax statements from me (2024, 2023)... They also wanted follow-ups with 1099-Rs.

Oddly the PDF document indicated only the year prior but the application wanted the prior 2 years.

Following up from the early posts about Expat Tax Thailand, here's a new video on the LTR exemptions... I've queued it up to where they talk about the implications of not filing...

17 minutes ago, SamSpade said:

Following up from the early posts about Expat Tax Thailand, here's a new video on the LTR exemptions... I've queued it up to where they talk about the implications of not filing...

Complete hypothetical fearmongering to drive their business, as is typical of this outfit.

Has anyone ever heard of a single "letter of summons" / any form of investigation being issued to any foreigner, for undeclared remitted foreign income?

"Crickets"

On 2/20/2026 at 3:20 PM, Martyp said:

I just asked the BOI how many years of tax returns do I need to submit to verify my passive income for the 5 year extension. Their answer:

“Under the current criteria for the Wealthy Pensioner category, we only require one year of passive income evidence. This means you only need to provide your tax return from the previous year.”

This is the same as when I originally applied in October, 2022.

I wonder whether we are required to present proof of health insurance again in cases where the health insurance said "insured for life".

3 hours ago, oldcpu said:

If one does need such, then I would speculate, even thou a tax return is NOT required by Thailand (if all your remitted funds to Thailand is from income outside of Thailand), that you may still need to file a Thai tax return - IF you need that Certificate.

Alas, from my own experience it seems you need more than simply file. You need to pay some tax however small. The office that sends out tax residency certificates wants to see the receipt of your tax payment (and doesn't seem willing to consider your 10% dividend tax on your Thai stocks).

8 hours ago, SamSpade said:

As there is no need to file a Tax Return on the LTR Visa how would you go about getting a Tax Residency Certificate for your home country?

I'm looking to get an NT (No Tax) Code in the UK so I don't pay any tax on my pensions but I know others have needed them for their banks etc...

I don't know UK tax law, but looking at the Thai-UK DTA, and I struggle to know what pension you refer to.

For a Thai tax resident, my understanding is both UK State pensions and UK Private & Occupational Pensions are not taxable in Thailand but are in the UK. So if I am correct there, this is not an LTR specific visa question you are asking.

Is there some clause in UK tax law saying non-residents of the UK need not a pay UK tax on their UK pension? I have never heard of such.

So from what country is this pension coming from where you may want a NT (no tax) code from the UK.

Can you name a case where you know someone who was a Thai tax resident in receipt of UK pension benefited by having a Thai Tax Resident Certificate to get the NT (no tax) code in the UK that you refer to?

24 minutes ago, oldcpu said:

For a Thai tax resident, my understanding is both UK State pensions and UK Private & Occupational Pensions are not taxable in Thailand but are in the UK. So if I am correct there, this is not an LTR specific visa question you are asking.

Both UK State Pensions and UK Private pensions are taxable (Withheld at source in the case of Private Pensions) in the UK & if you remit them to Thailand (& don't have an LTR) you have to declare them but can get credits against tax already paid in the UK (Easier said than done as the current online filing doesn't have anywhere you can claim the credits + you need to mess about calculating split year returns due to the difference in Tax cycles, this is one reason to use an accountant who's versed in doing this).

By getting an NT Tax code you can get the Pensions paid to you tax free in the UK & if you have an LTR (Or don't remit the monies) then you won't pay Tax on them in Thailand either, effectively paying no tax on your pensions anywhere.

It is related to the LTR as my question was if an LTR Holder doesn't file a Tax Return then how can they get a Tax Residency Certificate (E.g. Is this something the BOI can help with OR is it simply a case of having to file a return).

52 minutes ago, JackGats said:

Alas, from my own experience it seems you need more than simply file. You need to pay some tax however small. The office that sends out tax residency certificates wants to see the receipt of your tax payment (and doesn't seem willing to consider your 10% dividend tax on your Thai stocks).

This is a bit worrying as I've always been owed Tax on Withheld interest so have never had to pay anything, might have to rethink plans about investments and generate > 30K Domestic Income to generate a small amount of tax due.

Edit: In another thread, BM @alanrchase mentioned that he has a UK NT code so maybe he'd care to comment on whether he receives his UK Pensions Tax Free, certainly my UK accountant (who's handling the application for me) says I will.

Sorry, now we really have gone of the subject of LTRs, again my question was purely about getting a TRC as an LTR holder if you don't file a return so will refrain from posting anything more about why I want one or the UK Tax side of things.

10 minutes ago, SamSpade said:

This is a bit worrying as I've always been owed Tax on Withheld interest so have never had to pay anything, might have to rethink plans about investments and generate > 30K Domestic Income to generate a small amount of tax due.

As I explained in some previous post, my plan is to simply declare a mid-year remittance as though it were taxable. If challenged I'll say I laboured under the illusion that remittances from same year's money were taxable regardless of LTR (= I'll use the "money earnt in previous years" charade as an excuse). I won't be able to test this before 2027 though, since I understayed the 180 days in 2025 owing to my hassle last year with TRD which made me doubt I was tax-exempt at all.

Does a WP-LTR visa allow any domestic income apart from investments?

11 minutes ago, JackGats said:

Does a WP-LTR visa allow any domestic income apart from investments?

Good question, I was assuming some investment income could be used (was thinking more like interest on Bonds than dividends) but it sounds like from your experience it can't.

I'm going to go to see Siam Legal (Either in March when I get back from this holiday or in May when I get back from the UK) about assistance with a Condo purchase so will ask them then.

I do know you can have rental income on any (or no Visa) which if >30K pa should be reported/taxed so that would count - Maybe rent the condo to a friend for 1 month :)

2 hours ago, Dezmo said:

Maybe they changed it but during the application process for the WP last year (2025) they required 2 years of tax statements from me (2024, 2023)... They also wanted follow-ups with 1099-Rs.

Oddly the PDF document indicated only the year prior but the application wanted the prior 2 years.

My LTR-WP was granted last week. The only thing I supplied as evidence of my passive income was a 1042 (WHT) set of forms from my US broker for FY 2024. Just the 1042s for 1 year and just on 1 of my broker accounts. No further supporting documents. That's what the current guidance material said and that's what I did. I normally follow a policy of not supplying more than is required in any situation as it tends to create further confusion and leads to further questions.

My application was approved within days with zero requests from them for further detail or for more than 1 year.

NOTE: I used '1042' forms because I have nil tax obligation in the US, other than WHT.

On 7/9/2022 at 1:03 PM, Captain Monday said:

Not much anymore  to rely on to last "back home"

At 78 I would welcome it!

1 hour ago, SamSpade said:

Both UK State Pensions and UK Private pensions are taxable (Withheld at source in the case of Private Pensions) in the UK & if you remit them to Thailand (& don't have an LTR) you have to declare them but can get credits against tax already paid in the UK (Easier said than done as the current online filing doesn't have anywhere you can claim the credits + you need to mess about calculating split year returns due to the difference in Tax cycles, this is one reason to use an accountant who's versed in doing this).

By getting an NT Tax code you can get the Pensions paid to you tax free in the UK & if you have an LTR (Or don't remit the monies) then you won't pay Tax on them in Thailand either, effectively paying no tax on your pensions anywhere.

It is related to the LTR as my question was if an LTR Holder doesn't file a Tax Return then how can they get a Tax Residency Certificate (E.g. Is this something the BOI can help with OR is it simply a case of having to file a return).

This is a bit worrying as I've always been owed Tax on Withheld interest so have never had to pay anything, might have to rethink plans about investments and generate > 30K Domestic Income to generate a small amount of tax due.

Edit: In another thread, BM @alanrchase mentioned that he has a UK NT code so maybe he'd care to comment on whether he receives his UK Pensions Tax Free, certainly my UK accountant (who's handling the application for me) says I will.

Sorry, now we really have gone of the subject of LTRs, again my question was purely about getting a TRC as an LTR holder if you don't file a return so will refrain from posting anything more about why I want one or the UK Tax side of things.

I don't get a UK pension so am not sure about tax on that. Even with the NT code I have had withholding tax taken on the sale of some shares. The amount was so small that I didn't bother to investigate if I could reclaim it. My understanding is that even with a NT code any income derived in the UK is still subject to tax.

1 minute ago, alanrchase said:

I don't get a UK pension so am not sure about tax on that. Even with the NT code I have had withholding tax taken on the sale of some shares. The amount was so small that I didn't bother to investigate if I could reclaim it. My understanding is that even with a NT code any income derived in the UK is still subject to tax.

Thanks for the reply, the NT Code is specifically for Employee or Pensions Income & instructs your Employer/Pension provider not to withhold PAYE tax so wouldn't cover any other UK Income (E.g. Rental Income, which you can file an NRL1 form so your estate agent doesn't withhold tax, but needs to be accounted for on your Self Assessment form).

I'm surprised you've had to pay Capital Gains Tax on the sale of shares (Property I can understand), I've never had WHT for that, it's always been settled via Tax Returns (though since becoming Non UK Tax Resident in 2007/2008 I don't pay any CGT on share sales).

But, this is the LTR thread so I shouldn't get too deep into that.

Thanks again for your input :)

1 minute ago, SamSpade said:

Thanks for the reply, the NT Code is specifically for Pensions & instructs your pension provider not to withhold tax so wouldn't cover any other UK Income (E.g. Rental Income).

I'm surprised you've had to pay Capital Gains Tax on the sale of shares (Property I can understand), I've never had WHT for that, it's always been settled via Tax Returns (though since becoming Non UK Tax Resident in 2007/2008 I don't pay any CGT on share sales).

But, this is the LTR thread so I shouldn't get too deep into that.

Thanks again for your input :)

They were company share scheme shares held by trustees so I had no say in the matter regarding any tax paid. I pay no tax on shares I hold offshore.

1 hour ago, xllxix said:

My LTR-WP was granted last week. The only thing I supplied as evidence of my passive income was a 1042 (WHT) set of forms from my US broker for FY 2024. Just the 1042s for 1 year and just on 1 of my broker accounts. No further supporting documents. That's what the current guidance material said and that's what I did. I normally follow a policy of not supplying more than is required in any situation as it tends to create further confusion and leads to further questions.

My application was approved within days with zero requests from them for further detail or for more than 1 year.

NOTE: I used '1042' forms because I have nil tax obligation in the US, other than WHT.

Must depend on who reviews. ...?

I recall the online application asking for 2024 1040 then over the next few weeks they wanted my Passport PDF re-done, and 1099-R and then asked for the 2023 tax form :)

I do recall initially providing only what the online instructions said... thus the mismatch regarding the 1040s. (Nothing out of ordinary for my 2024 1040 which surprised me with the request for 2023)...

This was for the WP.... no request to provide anything else from my brokers....

I've never heard of withholding tax on the sale of shares in the Uk . CGT is the only tax that might be owed and that's done via SA or tax return.

Edit . Just read the reply so I understand this is a special case .

3 hours ago, anrcaccount said:

Complete hypothetical fearmongering to drive their business, as is typical of this outfit.

Amen. What a bunch of BS. So, TRD sees you have a large amount of remittances, thus wonders why you haven't filed a tax return. ExPatThai says, pay us 10,000 baht (plus 5,000 for a TIN), and we'll file a null tax return, with "LTR Visa Holder" in the remarks section (wherever that is). But, if TRD can see I've been here over 180 days, and thus a candidate for a summons -- they can also see my visa type. So, chance of a summons is nil.

But, if my large remittances do call attention to TRD, and I'm summoned -- thus I have to waste a couple of hours and go show them my LTR visa. Thank you very much. Adios. Or, waste several hours, 15,000 baht, and go visit ExPatThai. And then still get called into TRD, because their database has no way to tabulate information from a non existent "remarks" field on a Thai tax return.

In any event, ExPatThai's advice in this matter has relegated them to the "snake oil salesman" category.

1 minute ago, persimmon said:

I've never heard of withholding tax on the sale of shares in the Uk . CGT is the only tax that might be owed and that's done via SA or tax return.

Possibly withholding tax is the wrong term. I transferred some company scheme shares offshore. The trustees had not been informed that I had left the company several years earlier so some of the shares credited to me under the scheme were not legally mine. In sorting that out some shares were taken from my account which incured a small tax deduction. Possibly the tax was for dividend shares awarded on those shares that were not legally mine? I just called it withholding tax as I was not aware of it untill I got a receipt from the tax man and it was some time ago so I can't remember all the details.

16 minutes ago, Dezmo said:

Must depend on who reviews. ...?

I recall the online application asking for 2024 1040 then over the next few weeks they wanted my Passport PDF re-done, and 1099-R and then asked for the 2023 tax form :)

I do recall initially providing only what the online instructions said... thus the mismatch regarding the 1040s. (Nothing out of ordinary for my 2024 1040 which surprised me with the request for 2023)...

This was for the WP.... no request to provide anything else from my brokers....

TIT, so I'm certain you're correct, outcome might vary depending on who does the review.

Having spent many years on the other side of 'compliance', the best action is to make a bullet list of what is needed, then exactly comply, no more, no less. If they asked for a new pdf of your passport, it is because the original submission did not comply with their minimum requirements. For something like scans / photos, if you do anything fancy like advanced cropping or modifying the original, it is likely to be rejected. Harsh, but there it is.

The last time I saw the instructions about proof of passive income, it said something to the effect of: 1 year in the last 3'. If they didn't like your application, then I could see them actually going back to you and specifying what year they wanted to see.

This is one of the reasons I tend to supply (in any given situation situation, not just this LTR application) exactly what is specified, no more, no less. Deviation from that rule may give unpredictable results. Compliance means that their check sheet gets a tick on every box.

20 hours ago, SamSpade said:

Following up from the early posts about Expat Tax Thailand, here's a new video on the LTR exemptions... I've queued it up to where they talk about the implications of not filing...

If you file a Thai tax return when you have no legal requirement to do so, all you are doing is putting yourself on TRD's radar and opening yourself up for questions, thus creating more work for yourself.  Also, if you do decide to file when you have no legal requirement to do so, this is not a one-time thing; you need to file for every year you are a Thai tax resident.  So, it’s more work and/or more expense every year with no benefit.  With no Thai-sourced income and an LTR visa, there is 0% chance I will file a Thai tax return.

I'd appreciate some advice from those who had trod the path before for an LTR WP, as I now find myself turning the age when I can apply!

Having been in the country for some years on a Non-B with WP, I'm willing to forgo my local Thai income and just rely on my offshore investments.

I have both interest and dividend income streams, rather than pension - as I have a few years before I can access that.
Since I will need to restructure my investments a little to meet 80k pa clearly and regularly, I appreciate I will likely need to season my supporting bank statements for a few months first.
My immediate question - is it only one year of supporting evidence needed before application? - TIA.

15 minutes ago, Karma80 said:

I'd appreciate some advice from those who had trod the path before for an LTR WP, as I now find myself turning the age when I can apply!

Having been in the country for some years on a Non-B with WP, I'm willing to forgo my local Thai income and just rely on my offshore investments.

I have both interest and dividend income streams, rather than pension - as I have a few years before I can access that.
Since I will need to restructure my investments a little to meet 80k pa clearly and regularly, I appreciate I will likely need to season my supporting bank statements for a few months first.
My immediate question - is it only one year of supporting evidence needed before application? - TIA.

When I applied in 2024, I had to show two years of 1099s + two years of Form 1040 tax returns. Reviewing the most recent "Required Documents for Qualification Endorsement for LTR Visa Wealthy Pensioners" on the LTR website, it looks like now only one year is required. I would suggest you email BOI to confirm it before spending a lot of time on your application.

On 2/19/2026 at 3:36 PM, wordchild said:

1) There is no issue regarding the timing of receipt of overseas income. He was very clear that overseas income was exempt from Thai tax, for those visa categories, regardless of when it was brought into the country , including income brought into country during the current year. In response to a question, he stated that this situation would not change even if there were to be be a more general change to the tax system , eg a move to worldwide taxation for the country at large.

Am I interpreting [my bold part] correctly by saying that, should worldwide income taxation be introduced, LTR visa holders will still be exempt from that as well?

On 2/25/2026 at 5:56 PM, SamSpade said:

Both UK State Pensions and UK Private pensions are taxable (Withheld at source in the case of Private Pensions) in the UK & if you remit them to Thailand (& don't have an LTR) you have to declare them but can get credits against tax already paid in the UK (Easier said than done as the current online filing doesn't have anywhere you can claim the credits + you need to mess about calculating split year returns due to the difference in Tax cycles, this is one reason to use an accountant who's versed in doing this).

By getting an NT Tax code you can get the Pensions paid to you tax free in the UK & if you have an LTR (Or don't remit the monies) then you won't pay Tax on them in Thailand either, effectively paying no tax on your pensions anywhere.

It is related to the LTR as my question was if an LTR Holder doesn't file a Tax Return then how can they get a Tax Residency Certificate (E.g. Is this something the BOI can help with OR is it simply a case of having to file a return).

This is a bit worrying as I've always been owed Tax on Withheld interest so have never had to pay anything, might have to rethink plans about investments and generate > 30K Domestic Income to generate a small amount of tax due.

Edit: In another thread, BM @alanrchase mentioned that he has a UK NT code so maybe he'd care to comment on whether he receives his UK Pensions Tax Free, certainly my UK accountant (who's handling the application for me) says I will.

Sorry, now we really have gone of the subject of LTRs, again my question was purely about getting a TRC as an LTR holder if you don't file a return so will refrain from posting anything more about why I want one or the UK Tax side of things.

I do not receive UK income, but I have friends who do, so out of curiousity I did previously look at the UK-Thai tax agreement.

To the best of my knowledge, there is no general UK tax rule that exempts a non-resident from UK tax on UK-source pension income.

While non-residents to the UK are generally not taxed on UK bank interest, UK dividends, nor most capital gains (other than UK land and property), from what i read UK pensions are different and remain taxable in the UK under domestic law. Further, from what I read, there is typically no withholding tax on those that requires an NT (No Tax) code.

UK Government service pensions (civil service, armed forces, certain state employment) are taxable only in the UK under the Thailand–UK DTA, so an NT code would not apply to them.

UK State pensions and UK private/company pensions also remain taxable in the UK; the Thailand–UK DTA does not remove the UK’s taxing rights, and Thailand’s LTR-WP visa does not affect UK tax liability. Therefore, an NT (No Tax) code would not normally be applicable simply because someone is non-UK resident and holds an LTR visa

4 minutes ago, John207 said:

Am I interpreting [my bold part] correctly by saying that, should worldwide income taxation be introduced, LTR visa holders will still be exempt from that as well?

RD743 exempts income remitted to Thailand. I let you decide what will happen to unremitted worldwide income. To me it looks almost as if the whole thing had be planned, maybe just sketched out, ahead.

On 2/25/2026 at 5:56 PM, SamSpade said:

This is a bit worrying as I've always been owed Tax on Withheld interest so have never had to pay anything, might have to rethink plans about investments and generate > 30K Domestic Income to generate a small amount of tax due.

As far as UK savings interest is concerned, I read UK banks have paid interest gross since 2016, so there is normally no withholding tax to stop.

Further I read Form R105 is used in limited cases to confirm non-UK residence for certain types of savings income, but for ordinary bank interest it is generally not required.

If tax has been deducted in error, I also read a non-UK resident can usually reclaim it by filing a UK Self Assessment return (including the SA109 residence pages) or, if appropriate, using Form R43. Non-residents are generally not liable to UK income tax on ordinary UK savings interest, so any tax deducted can normally be reclaimed. Hence I struggle to understand why for an LTR you would want a UK NT (No Tax) code.

Granted, I pulled the above from multiple sources, but do I have that incorrect? ... Your wanting a UK NT (No Tax) code puzzles me.

12 minutes ago, Peter Crow said:

RD743 exempts income remitted to Thailand. I let you decide what will happen to unremitted worldwide income. To me it looks almost as if the whole thing had be planned, maybe just sketched out, ahead.

I suspect the wealthy LTR holders will be the first to flee Thailand (or become non resident for tax purpose) if the worldwide income tax is truly implemented.