I do annual Thai (& UK) Tax returns but was doing so before the changes in 2023, some people have started doing them since then but I would guess the majority of people don't bother. As to whether you should be doing a return, it depends on your circumstances, the source of the Income & your attitude to these things but technically if you're remitting >120K (If you're single, 220K if you're married) in assessible income then you should be filing a return. Now, that doesn't mean that you need to pay tax as what you remit could be less than your allowances E.g. Somebody who's >65 could have 60K personal allowance, 100K pension allowance and 190K "Elderly taxpayer" allowance so that's 350K & then add on the 1st 150K is tax free so you have 500K tax free & remitting the full £12,570 state pension would mean paying tax on approx 52K THB at 5% = approx. 2,600 THB. Of course if your pension is a UK Government (Different from the State Pension) or UK Military pension etc... then it's not assessible income & there is no need to file a return.
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