Legal Position? Based Los, Working Remotely Uk

[kudroz]

What are you all talking about. Lots of wishful thinking in here

Taxes are to be paid in Thailand - not in the UK. Why? Because the fact that you are generating income while being physically present in Thailand - it constitutes Thai source income as per income source principle as defined in the provisions of both the Double Taxation Agreement and in the Tax code of both countries. This same "source of income" principle is generally shared by most OECD and WTO member countries.

Telecommuting could mean:

1. Being on the payroll (or independent contractor) of a foreign company and performing work remotely (in this case while being physically present in Thailand)

2. Being self-employed and performing an activity to generate income (in this case while being physically present in Thailand)

Both of the above scenario are covered in the Tax code. Taxes are to be paid to Thailand in both cases regardless of your tax residence in the UK.

[lopburi3]

Thailand does not claim tax on income that is not brought into the country in the year it is earned regardless of the tax code wording. Nor do they search for those that might be making money making transactions on there computers regardless of the definition of work. That does not make work legal, but in all but the most extreme cases, it will not be a factor unless there are other forces involved. At some point laws will likely be changed but currently they were not designed for modern work (which is probably true of many countries). Thai, however, do not normally take the sludge hammer approach and are much more likely to overlook apparent rule violations that are not causing issues for others.

[kudroz]

Thailand does not claim tax on income that is not brought into the country in the year it is earned regardless of the tax code wording.

That is correct only if it is foreign sourced income. But telecommuting from Thailand means it is Thai source income as the activities for which the payment is made are carried in Thailand. Thai source income is payable to Thailand regardless of where it is paid from/to.

Nor do they search for those that might be making money making transactions on there computers regardless of the definition of work.

Law enforcement and the law itself are two different things. My advices are based on the law, not its enforcement.

At some point laws will likely be changed but currently they were not designed for modern work (which is probably true of many countries).

Your above statement, aside from being wishful thinking, is wrong. Thai taxation laws in regards of telecommuting are on par with most occidental countries. I don't know of many occidental countries that allows foreigners to carry on business (telecommuting) without paying taxes and registering a business in the aforementioned country.

Edited July 16, 2008 by kudroz

[stub]

What's the best visa option for someone telecommuting without a work permit, assuming the Thai authorities truly can't be bothered to make it legal or illegal.

The best option for someone telecommuting here without a work permit is a 1 year Type-O Other visa. Talk to your local Royal Consulate (not your local Embassy) - if you explain your situation to them this is likely what they will offer you.

[lopburi3]

At some point laws will likely be changed but currently they were not designed for modern work (which is probably true of many countries).

My comment was in reference to definition of work/work permits.

[stub]

It is also a grey area because 'work' is so ambiguous a term, at least in English. I don't know if I'm working here or not and I highly doubt the law here has been updated to cope with people employed full time by offshore entities who have no business relationship with Thailand whatsoever. Am I working here?

Well, if you're not working...how do you make any money? Tooth fairy?

RAZZ

I don't work in Thailand. I work overseas. How can I be working in Thailand? My employer is offshore, my office is offshore, I'm paid in a foreign currency, everything I produce is produced offshore, there are no business dealings with Thailand whatsoever.

The definitions and the scope of the definitions are very important. In my home country for instance I am both resident and non-resident at the same time. Schrodinger's Expat if you like. My residency status is different depending on what section of law you are looking at and what branch of government deals with it.

Some people here seem to think the definition of work is deriving income, which might be the definition used by the tax department. It is not the definition used for work permits however, as volunteers need work permits too (Thailand looked rather silly as it was scrambling to get work permits for all those unpaid and unemployed Tsumami volunteers who where still apparently working, or was that a myth?). I think generally it has something to do with performing an activity that could be done by a Thai national on Thai soil, no matter if paid or not (so no importing waiters or musicians from the Phillipeans because they are stealing jobs from Thais). But what I think it is is unimportant - if it isn't unambiguously written in the law then the only definition that matters is the one the government official is using, which is usually different to the definition the next government official is using. Better to just work overseas than work in Thailand. It makes like easier for everyone.

[kudroz]

I don't work in Thailand. I work overseas. How can I be working in Thailand? My employer is offshore, my office is offshore, I'm paid in a foreign currency, everything I produce is produced offshore, there are no business dealings with Thailand whatsoever.

In which jurisdiction are you physically present when performing the activities for which you are being remunerated?

e.g. You are a web designer working over the internet from Thailand for a UK company. Your income is of Thai source and subject to taxation in Thailand. It does not matter if you "telecommute"; use the internet, a fax machine or your mobile phone to interact with a foreign employer/client. It does not matter if you are a UK citizen nor that you have UK tax residence.

The definitions and the scope of the definitions are very important. In my home country for instance I am both resident and non-resident at the same time. Schrodinger's Expat if you like. My residency status is different depending on what section of law you are looking at and what branch of government deals with it.

You can be a tax resident in more than one jurisdictions at a time thus why they negotiated double taxation treaties. If the income is of Thai source, like in the case of someone telecommuting from Thailand, tax on such income has to be paid to Thailand.

Some people here seem to think the definition of work is deriving income, which might be the definition used by the tax department.

You do not need a work permit to pay taxes to the Revenue Department. The work permit issue concerns the Department of Employment.

---

Does paying taxes to Thailand fair when I'm only working over the Internet?

Of course, such income is of Thai source and tax on such income has to be paid somewhere. If a Thai citizen were to work from home using the Internet designing web sites for a foreign company he would also be liable to pay taxes to Thailand. Why shouldn't you? Most OECD and WTO member countries base their income tax on the "source of income" principle - not citizenship.

Do I need a work permit to work over the Internet from Thailand? I sure ain't stealing no jobs from Thai people.

Working over the internet from Thailand for a foreign employer/client means carrying on a business or trade in Thailand. It does not matter if your employer/client is foreign. You need to have a work permit to do as such. I do not know of any country allowing foreigners to carry on a business or a trade without registration/permission, nor do I know any country cracking down on foreigner telecommuters. But carrying on a business or a trade in Thailand (telecommuting) without a work permit is illegal and you could be caught and prosecuted.

Not every law is enforced. Some because they are outdated (not the case here), some because it poses no prejudice to the community and some others because of the complexity of such law (the case here). The clerks at the Revenue Department or at the Department of Employment are for the most part clueless. Senior auditors on the other hand are not.

Edited July 16, 2008 by kudroz

[twschw]

One thing that is really puzzling me about this discussion.

Until now most if not all advise given from Senior members to the OP is break the law.

Is this really the way forward in Thailand? May be it is and may be in 10 years I will be giving the same advice, not sure time will tell.

I have had advice recently from a Thai friend working in the field which boils down to this.

The chances of being caught are 50/50 but likely to increase due new measures clamp down measures being introduced.

After being caught the consequences will most certainly involve deportation. My adviser was Thai and did not involve money.

However they probably just want me to go the right way, imagine the implications should I get caught!

What would interest me is if any of the Senior advisers on the forum have personal experience in the matter at all.

Would you advise a friend or family member to do the same?

Still not sure why setting up a company to do the work is not 100% legal.

Anyway good look even if you are Illegal! and please do post any experiences or cases on the matter if you have them.

My personal experience has been that I have not had anyone I know get deported for doing work at home over the internet even though many do. So, I say do it. Be discreet and you should have no problems.

Edited July 16, 2008 by twschw

[kudroz]

One thing that is really puzzling me about this discussion.

Until now most if not all advise given from Senior members to the OP is break the law.

Is this really the way forward in Thailand? May be it is and may be in 10 years I will be giving the same advice, not sure time will tell.

I have had advice recently from a Thai friend working in the field which boils down to this.

The chances of being caught are 50/50 but likely to increase due new measures clamp down measures being introduced.

After being caught the consequences will most certainly involve deportation. My adviser was Thai and did not involve money.

However they probably just want me to go the right way, imagine the implications should I get caught!

What would interest me is if any of the Senior advisers on the forum have personal experience in the matter at all.

Would you advise a friend or family member to do the same?

Still not sure why setting up a company to do the work is not 100% legal.

Anyway good look even if you are Illegal! and please do post any experiences or cases on the matter if you have them.

My personal experience has been that I have not had anyone I know get deported for doing work at home over the internet even though many do. So, I say do it. Be discreet and you should have no problems.

What interests me more is why the moderators allow posters to entice others to commit an illegal act.

[scifi]

It is possible to live in Thailand and legally do work for clients outside Thailand. Setting up a Thai company to do this is not bogus, and you do not need 4 Thai employees: as it stands, the company would be entitled to apply for one work permit. If you want to hire foreigners, only then do you require Thai employees - four per additional work permit. Your company pays Thai corporate tax, if in profit, and you pay Thai income tax. Any work you do for clients outside Thailand is considered work because the work was done in Thailand (irrespective of whether you have a Thai company or not). The job would then go down as 'export' in the accounts. You would also require a registered office, which is an added expense, but if you want to live and work here legally, you accept that. If you are resident in Thailand, I am not convinced as to why you would maintain a company solely in another country, if you don't have staff there.

This might be a very simplistic view, and it may not answer the OP's question sufficiently, but I hope it illustrates that it is possible to set up a Thai company and work alone for clients outside Thailand, and remain legal.

[monkfish]

For those not sure if they need to pay Tax in Thailand here is Section 41 of the Thai Income Tax code from the Revenue Department.

Also the link to there official website in case you want to do some more Reading. I won't bother to explain it as I think it very clear and easy to understand.

http://www.rd.go.th/publish/37749.0.html#section41

Section 41 A taxpayer who in the previous tax year derived assessable income under Section 40 from an employment, or from business carried on in Thailand, or from business of an employer residing in Thailand, or from a property situated in Thailand shall pay tax in accordance with the provisions of this Part, whether such income is paid within or outside Thailand.

A resident of Thailand who in the previous tax year derived assessable income under Section 40 from an employment or from business carried on abroad or from a property situated abroad shall, upon bringing such assessable income into Thailand, pay tax in accordance with the provisions of this Part.

Any person staying in Thailand for a period or periods aggregating 180 days or more in any tax year shall be deemed a resident of Thailand.

[twschw]

One thing that is really puzzling me about this discussion.

Until now most if not all advise given from Senior members to the OP is break the law.

Is this really the way forward in Thailand? May be it is and may be in 10 years I will be giving the same advice, not sure time will tell.

I have had advice recently from a Thai friend working in the field which boils down to this.

The chances of being caught are 50/50 but likely to increase due new measures clamp down measures being introduced.

After being caught the consequences will most certainly involve deportation. My adviser was Thai and did not involve money.

However they probably just want me to go the right way, imagine the implications should I get caught!

What would interest me is if any of the Senior advisers on the forum have personal experience in the matter at all.

Would you advise a friend or family member to do the same?

Still not sure why setting up a company to do the work is not 100% legal.

Anyway good look even if you are Illegal! and please do post any experiences or cases on the matter if you have them.

My personal experience has been that I have not had anyone I know get deported for doing work at home over the internet even though many do. So, I say do it. Be discreet and you should have no problems.

What interests me more is why the moderators allow posters to entice others to commit an illegal act.

Entice? Well thank you for finding my reply so appealing!

[RAZZELL]

I don't work in Thailand. I work overseas. How can I be working in Thailand? My employer is offshore, my office is offshore, I'm paid in a foreign currency, everything I produce is produced offshore, there are no business dealings with Thailand whatsoever.

In which jurisdiction are you physically present when performing the activities for which you are being remunerated?

e.g. You are a web designer working over the internet from Thailand for a UK company. Your income is of Thai source and subject to taxation in Thailand. It does not matter if you "telecommute"; use the internet, a fax machine or your mobile phone to interact with a foreign employer/client. It does not matter if you are a UK citizen nor that you have UK tax residence.

The definitions and the scope of the definitions are very important. In my home country for instance I am both resident and non-resident at the same time. Schrodinger's Expat if you like. My residency status is different depending on what section of law you are looking at and what branch of government deals with it.

You can be a tax resident in more than one jurisdictions at a time thus why they negotiated double taxation treaties. If the income is of Thai source, like in the case of someone telecommuting from Thailand, tax on such income has to be paid to Thailand.

Some people here seem to think the definition of work is deriving income, which might be the definition used by the tax department.

You do not need a work permit to pay taxes to the Revenue Department. The work permit issue concerns the Department of Employment.

---

Does paying taxes to Thailand fair when I'm only working over the Internet?

Of course, such income is of Thai source and tax on such income has to be paid somewhere. If a Thai citizen were to work from home using the Internet designing web sites for a foreign company he would also be liable to pay taxes to Thailand. Why shouldn't you? Most OECD and WTO member countries base their income tax on the "source of income" principle - not citizenship.

Do I need a work permit to work over the Internet from Thailand? I sure ain't stealing no jobs from Thai people.

Working over the internet from Thailand for a foreign employer/client means carrying on a business or trade in Thailand. It does not matter if your employer/client is foreign. You need to have a work permit to do as such. I do not know of any country allowing foreigners to carry on a business or a trade without registration/permission, nor do I know any country cracking down on foreigner telecommuters. But carrying on a business or a trade in Thailand (telecommuting) without a work permit is illegal and you could be caught and prosecuted.

Not every law is enforced. Some because they are outdated (not the case here), some because it poses no prejudice to the community and some others because of the complexity of such law (the case here). The clerks at the Revenue Department or at the Department of Employment are for the most part clueless. Senior auditors on the other hand are not.

Exactly.

Your "work" is carried out where you are physically present. It has nothing to do with where the money is derived.

I don't understand how someone can argue that sitting at a desk, in Thailand, is not "working", even if it is for a foreign company.

I suppose all these SEO companies in Bangkok that service foreign clients don't have WP's too...

RAZZ

[stub]

Your "work" is carried out where you are physically present. It has nothing to do with where the money is derived.

I don't understand how someone can argue that sitting at a desk, in Thailand, is not "working", even if it is for a foreign company.

In the case of taxation, it has nothing to do with where you are physically present and everything to do with which governments think you are resident for tax purposes. Oil workers, armed forces, transportation, astronauts - people with payed employment in foreign jurisdictions all pay tax in the countries they are resident in for tax purposes - possibly nowhere, possibly their home country, possibly several countries at the same time.

In the case of immigration and work permits, it has everything to do with what definition of work is being used. Even in an English dictionary there are several definitions of work starting with 'transference of energy', and none of them matter one whit because the law and legal interpretations are Thai. In particular, the definition of what you can and cannot do in a country without a work permit has to make various common sense exceptions to allow basic trade to occur (attending meetings, making purchases etc.). I often end up in the US for business but I don't "work" there, even when I'm working from there.

For a telecommuter how many hours or days do you need to work from here before you need a work permit? Nobody is arguing that you need a work permit to answer a work related email in Thailand. But how about 2? What if you answer 200 but stay here just one day? What if you answer 1 but stay here for 3 months? What if I stay for 3 x 3 month periods in a 12 month period and answer emails every day? Is there a cutoff, and if so what is it? Explain the situation of a telecommuter to someone capable of granting visas and you get an Type-O Other Visa - what you want to do is perfectly reasonable, but there is no legal way for you to get a work permit, so you need this catch-all visa instead. Tax is probably more clearcut if indeed you can pay tax on foreign income here without a B Visa or Work Permit and not get yourself deported in the process.

[ukrules]

My personal experience has been that I have not had anyone I know get deported for doing work at home over the internet even though many do. So, I say do it. Be discreet and you should have no problems.

Do you have any figures or sources on this ? I'm particulary interested on the part where you said 'many do'.

Are there really lots of people getting deported for working from home on the internet etc ?

[lopburi3]

He said he knew of no such deportations (although many do [internet work]). Perhaps you misunderstood the "many do" part?

[ukrules]

He said he knew of no such deportations (although many do [internet work]). Perhaps you misunderstood the "many do" part?

I see. I'm also happy to hear this

[monkfish]

I noticed the OP mentioning getting legal advice from Sunbelt.

So I visited there website using the link above, this was a mistake! Don't try it otherwise you will get a VIRUS.

Thankfully I have a good Anti virus software which stopped it.

What does anybody know about them? and why would a serious company want to install a virus

onto a potential clients PC?

[Jimjim]

If that site does have a virus, it would be the result of a hacker, monkfish. I've never gotten a virus from visiting their site. Send Sunbelt a PM on this forum if you're sure their site really does have a virus.

[monkfish]

Yep that seems to be the case, why not try it just to be sure?

HTML_IFRAME.SQ

TROJ_PANDEX.EI

Now I will have to scan the whole sytem! Thanks Sunbelt! please get some virus software on your server.

Edited July 16, 2008 by monkfish

[RAZZELL]

I often end up in the US for business but I don't "work" there, even when I'm working from there.

Ahh...I see, you're not working but you are working...

Clear as mud

RAZZ

[RAZZELL]

Your "work" is carried out where you are physically present. It has nothing to do with where the money is derived.

I don't understand how someone can argue that sitting at a desk, in Thailand, is not "working", even if it is for a foreign company.

In the case of taxation, it has nothing to do with where you are physically present and everything to do with which governments think you are resident for tax purposes.

I agree. If you're a US citizen tax is payable wherether you are in the world.

But to expand on your argument. What if you were "working" on your computer 8 hours a day, 5 days a week surely that would require a WP?

RAZZ

Edited July 16, 2008 by RAZZELL

[Jimjim]

The point is that it's illegal in the wording of the law, but legal in practice as it appears nobody has ever gotten in trouble for this. All of the other little arguments are pointless.

[monkfish]

Jimjim your argument is very good.

I know a man in the UK he was working and claiming Social Security Benefits all his life until now.

By law this in the UK this is Illegal but based on your logic, has he has never been caught it must also be legal?

The fact is that Thai Law does not meet the needs of Telecomuters and I do agree with this, but it also does not meet the needs of

any FREELANCER, why should Telecommuters be an exception?

Also some people seem very adamant that the Labour Dept. do not even mind and will tell you not to worry about it Ha ha. mai pen rai

this is Thailand and laugh should you ask them. I have been to the Labor Department and can tell you they are friendly but also very serious and can not imagine them laughing or telling anybody mai pen rai! This is Thailand do as you please Sir. Also what do you think the opinion would be of the Revenue Dept. mai pen rai! Stupid Ferang! he thinks we want his money. haha. Have you ever met a Thai person that doesn't want your money? They need it! I am sure the Revenue Dept. are no exception.

Also how do ever expect Thai people will respect us Ferang if we do not even respect there Laws? Thailand is not a Tax haven but

a developing country, why not help them out instead of just taking advantage where we can. Respect them and they will respect you.

My self I am happy to pay my Due's in Thailand and hope the country will move forwards, I hope one day that I do not see

poor Thai people searching through my garbage to earn a living.

Edited July 17, 2008 by monkfish

[Jimjim]

Jimjim your argument is very good.

Thank you.

I know a man in the UK he was working and claiming Social Security Benefits all his life until now.

By law this in the UK this is Illegal but based on your logic, has he has never been caught it must also be legal?

That's not really my point. Legal = law + application of that law. You're talking in an idealistic tone and I'm talking about the reality of the situation. The law is purposely vague it seems so the Thai authorities can interpret it how they want. According to reports on here, the current legal situation is telecommuting without registering with Thai authorities is fine as long as you are a one-person small operation. That's not because of the wording of the law but because of the current application of the law.

The fact is that Thai Law does not meet the needs of Telecomuters and I do agree with this, but it also does not meet the needs of

any FREELANCER, why should Telecommuters be an exception?

Because they're all doing various amounts of work and are hard to classify (i.e. one person could be doing "work" for a couple days a week to keep in touch with businesses that the person owns and just has to touch base with managers from time to time, another person could be "working" 60 hours a week from his/her apartment in Thailand). Because they would be hard to catch and it would be hard to prove. Because it's not worth the energy expended for the reward (too few to worry about it, frankly).

Also some people seem very adamant that the Labour Dept. do not even mind and will tell you not to worry about it Ha ha. mai pen rai

this is Thailand and laugh should you ask them. I have been to the Labor Department and can tell you they are friendly but also very serious and can not imagine them laughing or telling anybody mai pen rai! This is Thailand do as you please Sir. Also what do you think the opinion would be of the Revenue Dept. mai pen rai! Stupid Ferang! he thinks we want his money. haha. Have you ever met a Thai person that doesn't want your money? They need it! I am sure the Revenue Dept. are no exception.

You may not be able to imagine it but we're not talking about your imagination. You say this and yet others have gone down to try to figure out telecommuting and nothing has been accomplished. They have been told "mai pen rai". There's no way for them to do it legally beyond setting up a company (which may be a good way to go if you're doing big business and possibly will employ Thais later. Otherwise it's just a waste of money for most, probably.)

Also how do ever expect Thai people will respect us Ferang if we do not even respect there Laws? Thailand is not a Tax haven but

a developing country, why not help them out instead of just taking advantage where we can. Respect them and they will respect you.

My self I am happy to pay my Due's in Thailand and hope the country will move forwards, I hope one day that I do not see

poor Thai people searching through my garbage to earn a living.

Again you're talking from an idealistic viewpoint. You're rationalizing due to your opinion. Others would rationalize that they are living here in Thailand so they are already giving Thailand money in many ways; as a consumer, paying VAT on some purchases, paying their rent, etc.

Sure, taxes should be paid on this work. However, consider the OP who is British. All her money is paid in the UK so she has to pay all the UK taxes before ever thinking about paying taxes here. UK taxes are more than Thai taxes. Say she's registered with Thai authorities. She wants to be able to get all UK pension benefits in the future. So she pays the UK taxes and then shows that to the Thai authorities and since they can't double tax her she pays no Thai taxes. Say she's not registered with Thai authorities. End result: she still pays not Thai taxes and doesn't have to waste money on setting up a company in Thailand.

The best thing if you truly want to pay Thai taxes would be for a way not to have to deal with all the setup charges for a company but just give your info to the Revenue Department. The problem with this is some have suggested you can do it and not get in trouble with the Labor Dept. but I'm not sure because dealing with the revenue department could open you up to scrutiny with the Labor Dept. and police of some kind.

Can this be done? Anybody done it and been ok? That'd be the ultimate question. I think the idealism you got from yourself and somewhat from wherever you came from doesn't really apply here.

[Maestro]

Yep that seems to be the case, why not try it just to be sure?

HTML_IFRAME.SQ

TROJ_PANDEX.EI

...

I was on Sunbelt’s site a few days ago, visited it again just now, and I got no virus.

Last year in December I went to a print shop with a USB stick with some data on it for printing. When I later put the USB stick back in my computer there was a Trojan horse on it.

Have you excluded all possibility of having picked up the virus somewhere else? Actually, it is perhaps not even possible to make such absolute exclusion, with all the things that go on in a computer from the moment we hit the “on” button.

--

Maestro

[mac.wheeler]

A couple of years back I faced the same question, and as I was in the UK at the time, and about to renew my visa before returning to Thailand, I decided to call the Thai consulate in Hull.

I explained my situation, and received quite a startling answer, they guy on the other end of the phone, and I quote this word for word, said "just keep your head down no need for a work permit". I explained further, that I would rather be 100% legal, so the discussion continued. I own a limited company in the UK, what we came up with was a type non-immigrant type B visa. My company had to write an accompanying letter to go along with my visa application, sponsoring my stay in Thailand, and this allows me to "do business" while I am here. There seems to be no definition of what "do business" actually means, it seems a bit of a loophole to me.

[chrisartist]

mac.wheeler

Sorry, I don't understand your post exactly. Please can you clarify? Presumably, when you say that you are the owner of a limited company in the UK, you mean that you hold 100% of the shares in a private (not a public) limited company. Is this correct? If so, how do you earn money? Are you also the sole Director of the company? If so, you will draw a salary and be on PAYE. Is this correct? If you are not a Director and not any other kind of employee, do you earn money by issuing stock dividends to yourself?

If you are a Director who is on PAYE in the UK and you are also resident in Thailand for tax purposes, you will be liable to pay tax in Thailand on your salary from the UK on the basis of your being a resident in Thailand and working in Thailand, but this will be nullified by the double taxation agreement. (You already pay tax in the UK, so don't need to pay in Thailand.) You got a nonimmigrant B visa because this allows you to carry out the work that you do for your UK employer in Thailand. If this is correct, it is standard procedure, I think. There is nothing vague about it, either. The procedure allows people who ar eemployed in the UK to carry out their work for their UK employer in Thailand, whatever that work might be, provided that it is not on the restricted list of occupations.

If you own 100% of the shares and are not a Director or any other kind of employee and pay yourself by giving yourself share dividends, are you working or not? It would seem to me that you are not, because if you are working for a limited company you need to be employed by the company and hence will be on PAYE. If you are not working, and you are resident in Thailand, you are liable to pay tax on your share dividends only if you bring that income into Thailand and not otherwise (is this correct, anyone?)

Anyway, you see that various issues are raised by your post. Please can you explain your situation a bit more precisely?

[mac.wheeler]

I am a director of the company and receive a PAYE salary, I think in this situation my visa covers me, although I find it amazing that this loophole exists.

I truth I have not explored my tax situation fully, as it was never my intention to spend so much of my time solely in Thailand, however, it has worked out this way and I intend to discuss it with my accountant when I visit the UK in Novmber.

[Paul MBMG]

as I said, there are some differences that specifically apply to e-commerce