Tony M

She would seem to have acouple of options. The most obvious option is to cut her holiday short, go back to UK now, and submit her FLR application before 30 April. In theory she can make the application from Thailand, but she must be in UK to give biometrics. So, she could do the online stuff from here, and make an appointmemt to give biometrics at a later date. Her problem, of course, is that she still has to be back in UK by the 30th April or she has no leave to remain or enter. The airline will refuse to carry her to UK without a valid Residence Permit. If she doesn't enter the UK before 30th April, then I think she must start the whole visa application process again. And that means applying under the new rules regarding financial requirements and income. That's how I see it. I could be wrong.

Next week the tour bus company will be advertising "Our customers bought 'Keep You Safe' amulets at the temple tour !"

Many thanks, Mike. You're doing a great job for us all !

Understood. I am intending/hoping to use savings (accrued pre-1/1/24), which is obviously different from DTA exempt income ? So, no need to "declare" anything at all because, as you say, there doesn't seem to be anywhere to declare it ?

Mike, re your point 1 response. I have seen this, from a Thai law firm : The new amendment to the Revenue Code in Thailand, which will come into effect on January 1, 2024, requires tax residents of Thailand to declare all of their overseas income, regardless of where it is earned. However, this does not necessarily mean that foreigners will have to pay more taxes in Thailand. Under double taxation treaties (DTTs), Thailand has agreements with many countries to avoid double taxation on income. This means that if a foreigner is already paying taxes on their overseas income in another country, they may be exempt from paying taxes on that income in Thailand. To take advantage of a DTT, foreigners will need to declare their overseas income to the Thai Revenue Department and provide documentation to prove that they have already paid taxes on that income in the other country. Difference between declaring and paying taxes Declaring taxes means reporting your income to the tax authorities. Paying taxes means actually remitting money to the government. Under the new amendment to the Revenue Code, all tax residents of Thailand will be required to declare their overseas income, regardless of whether or not they are exempt from paying taxes on that income. However, foreigners who are exempt from paying taxes on their overseas income will not actually have to pay any taxes to the Thai government. Doesn't that mean that a tax return must be submitted anyway ?

Thank you for the clarification. And, yes, it's a bridge to be crossed sometime.

Can I ask for clarification on a couple of points : I understand (I read on one of the threads) that savings overseas, prior to 1/1/24, will not be taxable when transferred into Thailand. If that is so, and the savings are considerable, will it be necessary to file a tax return as it would not seem to be assessable income ? If it is not necessary to file a tax return under the above circumstances, and Immigration decides that they wish to see evidence of tax paid before granting an extension of stay, how will we evidence to Immigration that we didn't need to file a tax return as we had been transferring savings ?

If only it was that simple. There will be a massive increase in the number of Thais who are refused entry into the UK on arrival there. They will be put straight onto the next flight back to Thailand. No appeal against that, and their ticket cost will be lost. Plus, as already mentioned above, there will be an increase in the trafficking of children and sex workers. It's not necessarily a positive move for Thai travellers, and there are clearly some advantages to the visa regime. That said, many people probably don't know that, even if you don't require a visa to enter the UK, as might be the case if this proposal goes through, you can still apply for one. Doing that is a sort of "pre-clearance", and it would perhaps make Thai travellers to the UK feel a little "safer" about arriving in the UK. I think that process is still available. If this proposal does go ahead, it doesn't guarantee entry to everyone or to anyone. That will depend on the Border Force Officer's decision, rather than the current Entry Clearance Officer.

I have asked my current MP (Labour) for his personal position and his party's position, on unfreezing pensions. He replied that his office would respond. That was almost a month ago, and I've heard nothing yet. Anyone know the current Labour Party position on this ?

The application is completed online, and submitted online. VFS's sole purpose, in visa applications, is to take the applicant's biometrics and, if needed, upload the documents to be submitted with the application, and this can be done at VFS in Phuket. The British Embassy is not involved at any stage in the application process. The applicant does not need an email address, as anyone, including you, can prepare and submit the application on his/her behalf using your own email address. However, be aware that giving immigration advice in the UK is against the law unless, basically, you are registered with the OISC or you are a lawyer/lawyer company. Whichever agency has told you that the applicant must visit the British Embassy, in Bangkok, is not an agency that you should be considering giving your money to for assistance. If you want professional advice about the application process, then contact an agent who is based in Thailand but is also registered with the OISC in the UK, eg Thai Visa Express in Pattaya. The initial advice will be free.

Well, if the British Embassy either don't read this Q&A forum any longer, or just can't be bothered to respond, or don't care, can I suggest that they are removed from the forum. The only section of the British Consular Information that seems to be used is the Embassy's own trumpeting of their monthly "achievements". I'm sure that the Embassy, as indeed seen during the covid crisis, don't actually care. One reason for this is that are not affected by any tax arrangements or agreements. UK-based Embassy staff (diplomatic staff) are "exempt" from any Thai tax requirements, even their allowances for living in Thailand. Maybe we can ask them to transfer funds from the UK on our behalf, exempt from Thai tax regulations ?

Hopefully, these are the paragraphs that apply to, and reassure, applicants for FLR and ILR who already hold entry clearance or are already in the UK (spouses, partners, etc) : APP FM9. After E-LTRP.3.4. insert: “Transitional financial requirements for an applicant who made their first application as a fiancé(e), proposed civil partner or as a partner before 11 April 2024 and who was granted permission as a fiancé(e), proposed civil partner or as a partner on the five-year route to settlement as a result of that application E-LTRP.3.5. A person who has permission as a partner on the fiveyear route to settlement, or as a fiancé(e) or proposed civil partner, at the date of application, must meet the transitional financial requirement at E-LTRP.3.7. if they made an application for entry clearance or permission to stay as a fiancé(e), proposed civil partner or partner under Appendix FM before 11 April 2024, which was successful. E-LTRP.3.6. To fall within E-LTRP.3.5. the applicant must be applying for permission to stay with the same partner for which they were last granted permission. Those applying for permission to stay with a new partner must meet the financial requirement at E-LTRP.3.1. to E-LTRP.3.4. E-LTRP.3.7. The applicant must provide specified evidence, from the sources listed in paragraph E-LTRP.3.2., of: (a) a specified gross annual income of at least: (i) £18,600; (ii) an additional £3,800 for the first child; and (iii)an additional £2,400 for each additional child; alone or in combination with (b) specified savings of: (i) £16,000; and (ii) additional savings of an amount equivalent to 2.5 times the amount which is the difference between the gross annual income from the sources listed in paragraph ELTRP.3.2.(a)-(f) and the total amount required under paragraph E-LTRP.3.7.(a); or (c) the requirements in paragraph E-LTRP.3.3. being met, unless paragraph EX.1. applies. In this paragraph “child” means a dependent child of the applicant or the applicant’s partner who is: (a) under the age of 18 years, or who was under the age of 18 years when they were first granted entry under this route; (b) applying for entry clearance or leave to remain as a dependant of the applicant or the applicant’s partner, or is in the UK with leave as their dependant; (c) not a British Citizen, settled in the UK, or in the UK with valid limited leave to enter or remain granted under paragraph EU3 or EU3A of Appendix EU to these Rules; and (d) not an EEA national with a right to be admitted to or reside in the UK under the Immigration (European Economic Area) Regulations 2016. E-LTRP.3.8. Where the financial requirement at E-LTRP.3.7. exceeds £29,000 due to the number of children in the family, the applicant will only need to provide evidence of a gross annual income of £29,000. E-LTRP.3.9. The applicant must meet the accommodation requirement at E-LTRP.3.4.

It is confusing. The way to work it out is : 29,000 x 2.5 and then add 16,000. This is, of course, to meet the requirement solely on cash savings.

This is an extract from the Command Paper issued today. The new MIR comes into force on 11th April 2024: The following paragraphs shall take effect on 11 April 2024. In relation to those changes, if an application for entry clearance, permission to enter or permission to stay , has been made before 11 April 2024, such applications will be decided in accordance with the Immigration Rules in force on 10 April 2024. • 8.1 to 8.4 • APP FM1 to APPFM2 • APP FM4 to APP FM22 • APP FM-SE3 • APP FM-SE10 to APP FM-SE17 • APP LR1 APP FM4. For E-ECP.3.1. substitute: “E-ECP.3.1. The applicant must provide specified evidence, from the sources listed in paragraph E-ECP.3.2., of: (a) a specified gross annual income of at least £29,000 (b) specified savings of: (i) £16,000; and (ii) additional savings of an amount equivalent to 2.5 times the amount which is the difference between the gross annual income from the sources listed in paragraph E-ECP.3.2.(a)- (d) and the total amount required under paragraph EECP.3.1.(a); or (c) the requirements in paragraph E-ECP.3.3. being met.”. The new cash savings requirement appears to be 88,500 GBP, if cash savings alone are used to meet the requirement. The full Command Paper is attached, and gives details for those already in the FLR "system". E03091226_-_HC_590_-_Immigration_Rules_Changes__Web_Accessible_.pdf

Of ourse it is, but I'm not asking the Embassy to try to get the legislation off the books. I'm asking for more clarification of the legislation as it applies to British citizen tax residents in Thailand. Just like the Swiss Embassy did.

I think that, maybe, you don't know why they have done this ? They will digging up all along that stretch on the beach-side of the road, to make new parking and to put in some pipes to clear water, so the road will be arounf haof the current width. I did hear that parking metres will be coming too, but not sure if that is true !

I think it's possibly a one-way system.

The Swiss Embassy has now promulgated a video of their town hall meeting with a member of the Thai Revenue Department. You (the British Embassy), on the other hand, have not even bothered to respond to any of the posts on this subject. Could you explain why that is ? Are you intending to offer some guidance to British citizens living in Thailand, or not ? This is a "Q&A" forum, but the "Q"s are not being "A"ed. Is it that you cannot be bothered, or is the question of taxation of Britsih citizens abroad too diffficult for you to respond to ?

That doesn't really bode well for Thailand's Revenue Department having access to every tax-resident ex-pats' bank details. I don't have much confidence that the details won't end up on the dark web at some stage in the future. Happy to be corrected on that.

With reference to my original post in September last year, is there any reason why the British Embassy has not addressed the initilal query ? As I understand it, the Swiss Embassy has now arrranged a "town hall" meeting for Swiss citizens, at which a representative of the Thailand Revenue Department will answer questions from those attending, and will respond to emails on the subject of the "new" tax requirements. Why hasn't the Britsish Embassy arranged something similar, and do you intend to do so in order to inform British citizens in Thailand of what is/will be required this year ?

Assuming the same criteria, it should be 88,500 GBP.

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Thank you for the link and information. I guess my follow-up question would be the same as Pickwick's. Is the "gift" information completed on the same tax return form as the personal income tax form, or a different form ? This seems an easy "get-out" for ex-pats with Thai spouses ?

Thank you for this. It looks extremely useful. Did I see, or did I imagine, that there is an annual allowance for giving or "gifting" money to spouse ?

Much may depend on your situation. Are you resident in Thailand ? If you are paying for flights and accommodation, how will you do that ? It's really a matter of getting all your ducks in a row, and having done this once before will help immensely. If you think that an agent might help, then try to use an agent who is also registered in the UK with the UK government approved OISC. I think there is only one who is OISC registered in the UK and who also has an office in Thailand - Thai Visa Express, based in Pattaya.