HMRC declining DT-Individual claim for UK pension – Seeking advice/exp

Hi everyone,

I’m sharing a recent situation with HMRC regarding my UK pension and hoping to get some insight from others who might have faced something similar here in Thailand.

I recently submitted a Form DT-Individual to HMRC to claim relief under the UK–Thailand Double Taxation Agreement so I could secure an NT (Non-Tax) tax code. However, I just received a letter from HMRC stating that "No Double Taxation relief due" because “pension income is not covered under the terms of the Double Taxation Agreement between the UK and Thailand.”

As a Thai tax resident, I am now facing the stressful prospect of potentially being taxed twice on this income—both in the UK and in Thailand.

• Has anyone else experienced HMRC rejecting a DT-Individual claim for a private/occupational UK pension based on the Thailand treaty?

• Since HMRC states the treaty doesn’t cover pensions, does anyone know if an NT code is completely out of reach, or is there another avenue or interpretation to prevent this double taxation?

I would appreciate any advice, recommendations, or shared experiences on how best to handle this with HMRC or through professional tax advisors.

Thanks in advance for any help! See attached...