S R

Hello I have a client who left the UK in the early 1990s to live in Thailand. He is married to a Thai national and set up his life there including having home together with extensions to accommodate family from overseas, adopting a local child and having local friends. He considers himself a tax resident in Thailand whilst he was living in that country. He is a pensioner, receiving State Pension and a large amount of private pension. His pension income was on an NT coding. He returned to the UK in 2016 when his adopted son went to university which was about 4 years. they intended return once the course was over but unfortunately, they could not do so, due to Covid. They finally returned in summer 2023 and returned for a further 2 months after that. Since he was in the UK, his pension providers have been deducting tax on the income and he has been filing tax return for the past 2 years. Based on his day count, he has been a resident since 2016/2017 to 2023/2024 and possibly for 2024/2025 tax year. He filed a UK tax return for 2022/2023 since he was here. Given the facts above, we believe that our client is a tax treaty resident. Since he is a resident in that country, the pension income should be taxed in Thailand. He has also informed us that upon his return, he became a resident in Thailand from 1/1/2024. We have looked at the Double Taxation Agreement between UK and Thailand, but the DTA is ‘silent’ on how the pension income should be treated ie is it taxable in the UK or not? The question I have are as follows: - a) Is the pension taxable in the UK (to include in his UK tax return?) b) If so, for what period do we file a UK tax return? Is it from 6/4/2023 to 31/12/2023 (since he became a Thai resident from 1/1/2024) or is it for the full tax year from 6/4/2023 to 5/4/2024. c) What about the 2024/2025 tax year? d) When can we apply for an NT coding? Thank you