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Posted Mon, 23 Sep 2024 16:59:49 GMT by Wolvo999 Olney
Hi, I have emigrated to Thailand from the UK and only some 4 years later find out I needed to fill in a form P85.
My SIPP providers tell me this will result in a 'nil tax code' and their monthly payment to me from the UK will then be made gross instead of net of UK tax (I then have to pay tax in Thailand which is fine) - is this correct.
Does anyone know please?
Thanks in anticipation to anyone that can help.
Posted Thu, 03 Oct 2024 06:46:35 GMT by HMRC Admin 25 Response
Hi Wolvo999 Olney,
The tax treaty between the UK and Thailand
UK-Thailand Double Taxation Convention signed 18 February 1981
Does not include an article on pensions or other income.
This means that there is no double taxation relief for pensions, lumps sums, trivial commutations or state pension.
A resident of Thailand, with a UK pension, lumps sums, trivial commutations or state pension, remains taxable on them in the UK.
This means that a P85 is only required to notify HMRC that you have left the UK.
Thank you. 
Posted Thu, 03 Oct 2024 16:21:08 GMT by Wolvo999 Olney
Hello, Thank you so much for your reply, I was specifically relating to SIPP payments. If I declare myself non resident of the UK, is any payment sent to me from within that SIPP from the UK, sent gross or net of tax? Further is it true that a non resident declaration results in a 'nil tax code' this no tax is deducted - Thanks Kind Regards
Posted Fri, 11 Oct 2024 10:57:20 GMT by HMRC Admin 13 Response
Hi Wolvo999 Olney
Self Invested Personal Pension (SIPP) payments made to you, would be classed as under pensions in the tax treaty and would remain taxable in the UK.  
If you are a UK national, then you have a personal allowance to set against it and the appropriate amount of tax deducted.
Thank you
Posted Sun, 13 Oct 2024 07:11:30 GMT by Wolvo999 Olney
Hi Thanks again, does your answer still apply with a 'nil tax code'? - if it does, what does a 'nil tax code' mean? My SIPP pension providers are adamant that with a nil tax code they would not deduct tax from a SIPP payment if I have declared myself a non UK non resident (via a P85) and the payment would be sent to me gross. They claim to have hundreds of other clients where this is the case. Sorry to ask again but I am getting two very opposing answers.
Posted Mon, 21 Oct 2024 14:18:57 GMT by HMRC Admin 34 Response
Hi,
As explained previously, the tax treaty between the UK and Thailand does not include an article on pensions or other income.
This means that there is no double taxation relief for pensions, lumps sums, trivial commutations or state pension.
Therefore, as a resident of Thailand, you are not eligible for a 'nil tax code' (ie an NT tax code) and your SIPP continues to be taxable in the UK.
UK-Thailand Double Taxation Convention
Thank you

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