Expat & Non-Resident Tax: Thailand
A Chartered Tax Adviser for the UK side of a life in Thailand
UK tax returns, residence and planning for people moving to Thailand, living there with UK income or pensions, or moving to the UK from Thailand. Fixed fees agreed first.
The Short Answer
Horizon UK Tax Solutions is a Chartered Tax Adviser practice that handles the UK side of a move to Thailand, a life already lived there on UK income, or a move to the UK from Thailand: residence, tax returns and cross-border planning, on fixed fees agreed first. Three things decide most Thailand cases. The Statutory Residence Test, which runs year by year and makes you automatically UK resident at 183 days. What the UK keeps taxing once you are non-resident: UK rent, UK property gains and most UK pensions. And the UK-Thailand treaty, which has no pensions article, so a private pension is not cleanly allocated to either country.
The traps are specific. Split-year treatment is not automatic: you must fit one of HMRC's cases and claim it on the SA109, a page HMRC's free online service cannot file. Sell UK property abroad and the disposal must be reported within 60 days of completion, even where no tax is due. Return within five years, having been UK resident in at least four of the seven tax years before you left, and certain gains, some pension withdrawals and dividends from your own UK company can be pulled back into UK tax. Horizon settles your residence first, then times disposals and drawdowns against the five-year clock. For arrivals from Thailand, we check the arriver split-year cases and whether the four-year FIG regime is open to you.
Everything is handled remotely, from Chiang Mai as easily as from London: year-round support and direct access to the adviser, a CTA with over 10 years of experience including 7 at a Big Four firm. Fees are fixed and agreed in writing before any work starts. Non-resident and expat tax returns are £550 fixed. Personal tax returns start from £350 and complex returns from £750, and advisory work is a fixed fee quoted upfront, never hourly. Horizon is rated 5.0 on Google across 19 reviews. Where advice or filing is needed in Thailand itself, we coordinate a vetted local specialist. Start with the free 30-minute clarity call.
What We Do
Handled for you, end to end
- Form P85 or the departure-year return with the SA109 residence pages, claiming split-year treatment under the HMRC case that actually fits you
- NRL1 applications so your letting agent pays rent gross, then the non-resident landlord return for every year the UK property stays let
- The 60-day Capital Gains Tax report on any UK property sale while you live in Thailand, including disposals where no tax is due
- The UK position on your pensions where the UK-Thailand treaty has no pensions article, worked alongside a qualified Thai adviser on the remittance side
- Timing gains, pension withdrawals and dividends from your own company against the five-year temporary non-residence rule, before you act
- Arrival-year planning for people moving to the UK from Thailand: the arriver split-year cases and whether the four-year FIG regime is open to you
Free In-Depth Guides
Guides for Thailand, if you want the detail first
Country Guides
Moving to Thailand from the UK: the 2026/27 tax guide
Moving to Thailand does not end your UK tax obligations overnight. Residence under the Statutory Residence Test comes first, and even non-residents keep paying UK tax on UK-source income.
10 min read · Reviewed June 2026
Tax Decisions Compared
Portugal vs Dubai vs Thailand: tax for UK leavers 2026/27
Three favourite escape routes, three very different tax systems. We compare Portugal's IFICI regime, Dubai's zero personal tax and Thailand's remittance basis, plus the UK exit rules that follow you to all three.
9 min read · Reviewed July 2026
Leaving the UK
Leaving the UK: a tax guide for people moving abroad
Leaving the UK does not automatically end your UK tax obligations. Getting the timing and the paperwork right is the difference between a clean break with a refund and an unexpected bill years later.
15 min read · Reviewed July 2026
Residency & the SRT
UK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
13 min read · Reviewed July 2026
Residency & the SRT
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
11 min read · Reviewed July 2026
Non-Resident Landlords
NRL1 Form, NRL2 and Non-Resident Landlord Tax on UK Rent
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
16 min read · Reviewed September 2026
Foreign Income
Double Tax Relief UK: How to Avoid Being Taxed Twice
How double tax relief UK works in 2026/27: Foreign Tax Credit Relief, treaty and unilateral relief, the residence tie-breaker and how to claim on SA106.
8 min read · Reviewed June 2026
Self Assessment
Expat Self Assessment: UK Tax Returns from Abroad
Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.
13 min read · Reviewed July 2026
Quick answers for Thailand
Free Tax Tools
Run your own numbers, before we speak
UK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeSplit-Year Treatment Case Finder & 5-Year Trap Checker
Free tool: find which of HMRC’s eight split-year cases applies when you move to or from the UK, and check whether the 5-year temporary non-residence trap could tax your gains on return. 2026/27.
Try it freeRelocation Comparison
Dubai vs Portugal vs stay: compare what changes when you leave the UK, income, CGT, wealth and inheritance tax, residency basis and treaty position, side by side. Indicative guidance.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What this work costs
Non-resident and expat tax returns are £550 fixed. Personal tax returns start from £350 and complex returns from £750. Advisory and project work, such as residency planning and capital gains strategies, is quoted as a fixed fee agreed upfront, scoped to your situation. All fees are agreed before work begins.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Other Countries
UK tax advice, wherever you are moving
- UK Tax Adviser for Dubai and the UAE
- UK Tax Adviser for Saudi Arabia
- UK Tax Adviser for Qatar
- UK Tax Adviser for Bahrain
- UK Tax Adviser for Oman
- UK Tax Adviser for the USA
- UK Tax Adviser for Canada
- UK Tax Adviser for Australia
- UK Tax Adviser for New Zealand
- UK Tax Adviser for Spain
- UK Tax Adviser for Portugal
- UK Tax Adviser for Germany
- UK Tax Adviser for France
- UK Tax Adviser for Italy
- UK Tax Adviser for the Netherlands
- UK Tax Adviser for Switzerland
- UK Tax Adviser for Ireland
- UK Tax Adviser for Poland
- UK Tax Adviser for Cyprus
- UK Tax Adviser for Singapore
- UK Tax Adviser for Malaysia
- UK Tax Adviser for Japan
- UK Tax Adviser for South Africa
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com
