Is my UK State Pension non-assessable for Thai tax purposes under the DTA ?

[cliveshep]

I'm confused. Can anyone explain please if a UK old age pension is or is not assessable income in Thailand? The UK Revenue Dept do take tax on my pension but only on the small balance after deducting the £12570 tax-free allowances. So they want £201 for year to 5/4/25 but next year estimate my liability to be £358. Why I wonder?  Anyway, the question relates to Thailand's tax situation as I bring in my pension for I and my non-working wife.

[topt]

8 hours ago, cliveshep said:

I'm confused. Can anyone explain please if a UK old age pension is or is not assessable income in Thailand?

Yes it is - but depending on how much it is you may have TEDA which mean you are liable to pay nothing anyhow. Theoretically if you have already paid some tax you are supposed to be able to offset that as a credit - except there does not appear to be a standard way to do that.......

 

If you haven't seen it I suggest you may want to read the the first few pages here  which shows you the allowances that can be claimed.

 

8 hours ago, cliveshep said:

Why I wonder? 

Maybe because they are automatically applying the next increase even though you may not be due it - have a look in the Home Country forum and a thread about people trying to stop HMRC adding the increase even though their payments are frozen.

[OJAS]

On 3/5/2025 at 11:45 AM, cliveshep said:

So they want £201 for year to 5/4/25 but next year estimate my liability to be £358. Why I wonder?

 

Sounds to me like HMRC are erroneously assuming that you're in receipt of the annual triple-lock increases to which we State Pensioners living in Thailand are not entitled. This has been the subject of a recent thread on the UK Home Country Forum, as follows:

 

 

[jojothai]

As OJAS has commented,
If you are resident in Thailand there should be no increases for you in UK state pension.

From what you say, are you non resident. Then you have no reason for any Thai tax consideration.

If you are resident in Thailand then you are subject to tax on what is remitted here since 2024 changes.
The UK DTA has no provisions to avoid double taxation, unless it is a government service pension,
not the state pension.
The UK has no consideration of UK expats resident in  Thailand.
If you are retired and resident here, there is no increase in state pension, and no DTA coverage for pensions, although it is very different with other south east asian countries.
Screw you old age UK citizens if you go to live somewhere else. Rachel reeves must love it.