Hi, I’m working remotely for a British firm and they want me to start PAYE. I’d rather pay tax in Thailand and didn’t even think it was possible to pay tax in the UK if a tax resident in Thailand, is it?

I’ve sent them the following - if I am non-resident for UK tax purposes and perform my work entirely from Thailand, I am not subject to UK income tax under HMRC rules. I understand PAYE is not applicable in this case, and I am happy to apply for an NT tax code or provide documentation if required for HMRC compliance.
Is Tax in Thailand my personal responsibility as a fiscal resident here?

I don't think you get it.

 

Even as a non resident you will pay tax on UK income. Same if you had a property in UK and lived in Thailand.  You would pay a non resident tax to UK. Its a British company so you are screwed. You'll probably be taxed at higher rates than non residents.

 

I suggest changing employer to say a US company, then you could avoid any and all tax in the UK whilst non resident.

If you work for a UK company then you're not going to be able to wiggle out of it as it is UK sourced income from a UK company.

2 hours ago, Celsius said:

I don't think you get it.

 

Even as a non resident you will pay tax on UK income. Same if you had a property in UK and lived in Thailand.  You would pay a non resident tax to UK. Its a British company so you are screwed. You'll probably be taxed at higher rates than non residents.

 

No, I don’t get it , why I’m asking.

 

From internet

Whether you need to pay UK tax while living and working in Thailand for a UK company depends on your residency status and the nature of your income. Here's a clear breakdown:

🇬🇧 UK Tax Residency Rules

The UK uses the Statutory Residence Test (SRT) to determine if you're a UK tax resident. You're generally not a UK tax resident if:

You've spent fewer than 16 days in the UK during the tax year (or fewer than 91 days if you're a non-resident for the previous 3 years).

You work full-time overseas (at least 35 hours/week) and spend fewer than 91 days in the UK, with no more than 30 workdays in the UK.

✅ If you are not UK tax resident, then you do not pay UK income tax on your foreign earnings — even if the company is based in the UK.

 

i haven’t been to the UK for over 5 years.

2 hours ago, ukrules said:

I suggest changing employer to say a US company, then you could avoid any and all tax in the UK whilst non resident.

If you work for a UK company then you're not going to be able to wiggle out of it as it is UK sourced income from a UK company.

Interesting, thanks.

Even if I provide an NT code and proof of paying tax in Thailand?

Do you have an employment contract with the UK company?

Are you totally freelance?

Could you not simply invoice the UK "employer" for your services?

I

 

 

1 hour ago, ChristineC said:

No, I don’t get it , why I’m asking.

 

From internet

Whether you need to pay UK tax while living and working in Thailand for a UK company depends on your residency status and the nature of your income. Here's a clear breakdown:

🇬🇧 UK Tax Residency Rules

The UK uses the Statutory Residence Test (SRT) to determine if you're a UK tax resident. You're generally not a UK tax resident if:

You've spent fewer than 16 days in the UK during the tax year (or fewer than 91 days if you're a non-resident for the previous 3 years).

You work full-time overseas (at least 35 hours/week) and spend fewer than 91 days in the UK, with no more than 30 workdays in the UK.

✅ If you are not UK tax resident, then you do not pay UK income tax on your foreign earnings — even if the company is based in the UK.

 

i haven’t been to the UK for over 5 years.

 

The way it works is that Taxman has the final say. Not me, not the internet.

 

You need to hire a UK accountant.

 

The problem is your employer probably has a system in place and does not care where you live. They are very likely to report you to taxman as a British citizen. Actually they already did. How else would they be able to claim their expenses?

 

Hire the accountant like I did when I was out of Canada for 12 years. You being out of UK for 5 years does not mean you don't have to pay tax. 

 

 

Not sure about UK law but I would bet no, because the company paid taxes would also be taxable income.

All British citizens still get their  personal 12,750 tax free allowance as a non uk resident.

 

On a side note, I don't think the Thai tax system recognizes that allowance when it comes to  Thai taxation.

On 7/17/2025 at 10:47 PM, ChristineC said:

No, I don’t get it , why I’m asking.

 

From internet

Whether you need to pay UK tax while living and working in Thailand for a UK company depends on your residency status and the nature of your income. Here's a clear breakdown:

🇬🇧 UK Tax Residency Rules

The UK uses the Statutory Residence Test (SRT) to determine if you're a UK tax resident. You're generally not a UK tax resident if:

You've spent fewer than 16 days in the UK during the tax year (or fewer than 91 days if you're a non-resident for the previous 3 years).

You work full-time overseas (at least 35 hours/week) and spend fewer than 91 days in the UK, with no more than 30 workdays in the UK.

✅ If you are not UK tax resident, then you do not pay UK income tax on your foreign earnings — even if the company is based in the UK.

 

i haven’t been to the UK for over 5 years.

The whole point here is, no matter where you live in the world, if you earn money from a UK company which is over £12750.00 per year, you pay tax on the excess to HMRC. The company should deduct said tax from your earnings and has every right to do so.

Worked overseas most of my life for foreign companies (Stena, Maersk, Seadrill, etc) did not pay UK tax since the income source (salary) were not generated from the UK. 

Also did not spend more than 90 nights in a calendar year in the UK so no liability for income tax as 'non-resident'.

 

Been retired since 2014, living in Thailand and pay UK tax, why???  My private pension and oap are both generated/paid from within the UK even though I have not visited the UK for more than a year.

 

Income sourced from the UK over 12,570GBP attracts tax

 

I worked most of my working life (approx 40years) for UK companies always based abroad but usually paid in the UK. I never had any UK income tax liabilities in respect of this employment as I meet all the requirements to be a UK non-resident and not ordinarily resident. I retired 15 years ago but to my knowledge there have not been major changes to the above situation. UK sourced income such as rental income and pensions are a different matter.

On 7/17/2025 at 7:51 PM, ChristineC said:

Hi, I’m working remotely for a British firm and they want me to start PAYE. I’d rather pay tax in Thailand and didn’t even think it was possible to pay tax in the UK if a tax resident in Thailand, is it?

I’ve sent them the following - if I am non-resident for UK tax purposes and perform my work entirely from Thailand, I am not subject to UK income tax under HMRC rules. I understand PAYE is not applicable in this case, and I am happy to apply for an NT tax code or provide documentation if required for HMRC compliance.
Is Tax in Thailand my personal responsibility as a fiscal resident here?

You also won't pay tax in Thailand, as its territorial.

Establish US LLC, and they have a contract with US LLC, they pay US LLC, US LLC dividends/salary to you in Thailand, pay tax on remitted. 

On 7/17/2025 at 10:47 PM, ChristineC said:

No, I don’t get it , why I’m asking.

 

From internet

Whether you need to pay UK tax while living and working in Thailand for a UK company depends on your residency status and the nature of your income. Here's a clear breakdown:

🇬🇧 UK Tax Residency Rules

The UK uses the Statutory Residence Test (SRT) to determine if you're a UK tax resident. You're generally not a UK tax resident if:

You've spent fewer than 16 days in the UK during the tax year (or fewer than 91 days if you're a non-resident for the previous 3 years).

You work full-time overseas (at least 35 hours/week) and spend fewer than 91 days in the UK, with no more than 30 workdays in the UK.

✅ If you are not UK tax resident, then you do not pay UK income tax on your foreign earnings — even if the company is based in the UK.

 

i haven’t been to the UK for over 5 years.

I think the problem here is the sentence after the green tick. I believe that you will find that foreign earnings does not simply relate to where you reside, it also realtes to your employer. If your employer is a UK buisness then that is not foreign earnings. If you earn money in Thailand from a Thai employer, or an Australian or US employer for example, that would be foreign earnings.

4 hours ago, Surasak said:

The whole point here is, no matter where you live in the world, if you earn money from a UK company which is over £12750.00 per year, you pay tax on the excess to HMRC. The company should deduct said tax from your earnings and has every right to do so.

I see, thanks. 
I’ll ask for more details from my company.

On 7/17/2025 at 11:43 PM, Celsius said:

 

The way it works is that Taxman has the final say. Not me, not the internet.

 

You need to hire a UK accountant.

 

The problem is your employer probably has a system in place and does not care where you live. They are very likely to report you to taxman as a British citizen. Actually they already did. How else would they be able to claim their expenses?

 

Hire the accountant like I did when I was out of Canada for 12 years. You being out of UK for 5 years does not mean you don't have to pay tax. 

 

 

 

Be Happy you are not an Major League Baseball player, or any professional athlete, they have to pay State Income Tax for game played in that state, and Canada and the province played, just wild comment.  

2 minutes ago, Old Farang said:

 

Do you know any decent accountants in Bangkok?

On 7/20/2025 at 11:09 PM, Chris.C said:

Do you know any decent accountants in Bangkok?

A Bangkok based accountant would not be much use, unless they were specifically knowledgable and familiar with UK tax regulations. I would consider that to be skating on very thin ice. 

On 7/17/2025 at 2:00 PM, Celsius said:

I don't think you get it.

 

Even as a non resident you will pay tax on UK income. Same if you had a property in UK and lived in Thailand.  You would pay a non resident tax to UK. Its a British company so you are screwed. You'll probably be taxed at higher rates than non residents.

 

This is not quite correct.

 

Tax is certainly due on all income arising in the UK (pensions, property income etc.).  In this case it appears, prima facie, that the income arises from work performed wholly outside the UK, so the income does not arise in the UK and is not subject to UK taxes.

 

This is the case, for example, where a UK business sets up a branch in, say, New York.  Whether staffed by US personnel or UK personnel, all will pay taxes in the US.

 

This can be a complex area and it is vital that the contract is so structured that absolutely none of the duties of the employment are due to be performed in the UK.

 

The OP needs to be advised by UK accountants.

 

On 7/17/2025 at 2:51 PM, Chris.C said:

Is Tax in Thailand my personal responsibility as a fiscal resident here?

Yes – you must file tax return not later tha 31st March for the previous calendar year – and your employer in Britain might likely need to report your Thai TIN (Tax Identification Number) to the British tax authorities...

On 7/20/2025 at 6:09 PM, Chris.C said:

Do you know any decent accountants in Bangkok?

I think you need a British accountant.

This changes everything -  maybe. 

 

https://www.bangkokpost.com/business/general/3081357/law-exempting-tax-on-foreign-income-in-the-offing

4 hours ago, Chris.C said:

This changes everything -  maybe.

 

No, that affects Thai tax.  You're issue is with the UK tax authorities.