Tax residency in Thailand and taxing overseas income

[malcolminthemiddle]

Big Boy I see you mentioned a P60. Could you tell me how I can get one from the UK? I haven't been there in over 20 years but kept up my NI payments for my pension which I am now receiving. When you went to the Thai tax office did the lady say that the P60 (or similar form) was required or would transfer details from the UK into my Thai bank suffice?

If you are filing self-assessment in the UK you can get a statement online here after registering https://www.gov.uk/log-in-register-hmrc ... s/register

[Dannie Boy]

As well as the state pension I also receive a pension from my previous employer and they issue an annual P60.


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[sateeb]

I don't know if the attached chart has been posted or not, here it is again if so. Taken directly from the Thai Gov. tax guideline pages:

https://www.rd.go.th/fileadmin/user_upl ... AX2024.pdf

Edit: In addition, here is the link for the entire Thai Tax website: https://rd.go.th/english/index-eng.html

Remarks: Documents and evidence may be required in order to prove sources of income
and to claim foreign tax credit under Double Taxation Agreement.
Documents must be in English or Thai.
For the evidence to claim foreign tax credit, Tax Payment Certificate issued by foreign
tax authority is recommended.

Copied from the Thai Tax link.

Big Boy mentioned previously that the lady in HH office stated that this document should be certified by your Embassy. No mention of this in the Link!
Is this a case of one person making up her own interpretation as so often happens here?

[malcolminthemiddle]

Is this a case of one person making up her own interpretation as so often happens here?

Don't think so. Certification or notorisation is often a requirement to prove a document or signature is genuine.

[caller]

Is this a case of one person making up her own interpretation as so often happens here?

Don't think so. Certification or notorisation is often a requirement to prove a document or signature is genuine.

That must be in the small print, as it doesn't say that in the documement Pete introduced.

I guess we'll just have to wait and see.

The bottom line is that most of us won't be paying any tax here in Thailand, and I now understand why the tax officer BB met, took the action she did.

[Dannie Boy]

I still reckon your best bet is to stay clear of the tax office unless and until someone asks for a tax certificate.

[kwajdiver]

I still reckon your best bet is to stay clear of the tax office unless and until someone asks for a tax certificate.

Unless some new and convincing information officially comes out, that is my plan……

[joelle]

I still reckon your best bet is to stay clear of the tax office unless and until someone asks for a tax certificate.

fully

[Big Boy]

After hitting a brick wall with the British Embassy validation that I've paid UK taxes, I returned to the tax office today looking for a Plan B. There was an insistence that it had to be British Embassy, and I kept putting the e-mail under their noses that the British Embassy will not do.

Eventually we came up with a compromise that if Civil Service Pensions will provide a signed statement complete with official stamp or seal, they MAY accept it. I am now awaiting the Civil Service Pensions response, which could take 10 days.

I'd jumped through all of the necessary hoops apart from the Embasy stamp, and they calculated my actual tax (previous numbers were an approximation) pending the tax treaty being brought into play, and it was a whopping 118,811.56฿. Obviously, I am not too happy at this moment in time, especially as I've already paid all of my UK taxes.

[fellwalker]

It is my understanding on reading the guidance for completion of PND 91 that the Thai tax has to be paid before any credits are taken into account. That has got to be a show stopper.
Big Boy is that your understanding.
Did you complete any PNDs 90 or 91 and any advice as to which line numbers requires completiion to highlight having paid UK tax?

[STEVE G]

^That doesn’t sound very promising for anyone with a pension other than a Civil Service one.
(That’s a reply to BBs post.)

[Big Boy]

I have not completed any forms yet. I am still busy jumping through hoops gathering the required information.

Regarding payment of UK tax, they want proof that you've paid. Once you provide that proof, the amount of UK tax paid will be deducted from the amount of Thai tax due. However, 'PROOF' needs to be validated by the British Embassy. I have an e-mail from the British Embassy dated 30th January stating they will not provide that validation.

I tried presenting both my P60 and Pension Statements (stating future monthly tax to be paid). Without a signature nor official stamp or seal, the tax office will not accept them as proof. I am really at a loss regarding how to prove I'm not a liar.

[fellwalker]

BB
Just written to my private pension provided asking for "proof", they used to do a decent job on the application for a Visa in the days when the embasey wanted it so we will see.
So you dont pay the Thai tax then claim the money back the proof happens first. Proof then pay the difference is that it?

[kwajdiver]

Unfortunately, I believe the requirement for home country stamps/seals may negatively impact many of us. In the U.S. at least, seals and stamps are not very common when getting paperwork from U.S. bureaucracies or banks – letterhead is the norm.

The tax treaty between the U.S. and Thailand exempts U.S. social security from Thai taxation. I can easily get a benefit letter from U.S. social security that is intended to be used to verify how much a person receives each month. But, the benefit letter I received does not have a stamp or seal on it, and I am not aware of how you would ever get social security to do such a thing. From my experience, seals and stamps are just not part of modern U.S. bureaucratic culture. Also, based on my reading on the U.S. Bangkok embassy website forget about getting the U.S. embassy to notarize or stamp a social security benefit letter.

Of course, I could be wrong as I have not tried to get a social security benefit letter stamped or sealed….…

Further, like Big Boy has found for the UK, there are also U.S. private companies that you can pay for apostille and other authentication services, but will they do social security letters and/or will Thailand accept them??????? Or, will the revenue department insist on embassy seals/stamps?????

Finally, again based on my experience with the bureaucracy, they will probably require jumping through these same hoops every year….

[malcolminthemiddle]

[quote="Big Boy" I am really at a loss regarding how to prove I'm not a liar.
[/quote]

If you call HMRC help line, give them your NI number and ask them to send you a copy of your online personal tax statement on headed paper, they will. Thats what I did.