You are correct regarding the Dual Tax Agreement (DTA) with the UK does not include the "state" pension whereas the US DTA mentions Gov't pensions AND Social Security. The point I made in my earlier posting based on information provided by the Thai Tax Lawyer is that the State Pension is the same as Thai Social Security pensions. Thus, under the Non-Discrimination clause, it should not be taxable in Thailand because Thailand Social Security pensions are not taxed. As to the earlier comment regarding wanting something from the TRD to verify this interpretation, I doubt that will happen, especially since TRD HQ has failed to provide guidance altogether regarding how to treat foreign remittances into Thailand and DTAs. I personally am acquainted with the person who owns the company she works for and he confirmed that they had successfully represented clients in using the Non-Discrimination Clause so they did not have to pay tax on their remittance into Thailand. Considering another response after my earlier posting on the matter, they stated that the UK has changed their law in the 70's to say "social security." This would further strengthen the argument to say the State Pension was not taxable under the Non-Discrimination clause. In my case, I have a USA Government pension and social security, both deemed not taxable in Thailand by a specific clause in the US/Thailand DTA. Thus, my pensions are not assessable income and thus are not subject to Thailand's income tax. Consequently, since that is the source of the money I remit to Thailand, I have no need to file a Thai income tax return. The purpose of earlier comment was to inform those from the UK and other countries, such as Switzerland that have similar pensions that equate to Thai social security, that there is a basis to challenge any claim by the TRD in the future that the pension remittance into Thailand are assessable income and subject to Thailand income tax. I also included the contact webpage for the firm the Tax Lawyer works for if they wanted more information - that firm does offer free consultations, but of course, would charge a fee if they need to perform any work on behalf of anyone. I also gave a link to the Pattaya City Expats Club webpages that offer extensive information (but not tax advice) for Expats regarding Thailand's Personal Income Tax. Those pages also include links to the 2025 tax forms in English mentioned by another poster. As that poster noted, they now contain a line where any taxes paid in the originating country can be used to offset any Thai income tax liability. As for e-filing the tax return, it is my understanding that it allows for uploading supporting documents. So making the claim for taxes already paid, one should be able to upload some form of documentation that shows the tax already paid and the amount.
