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I was reading these two Thai tax websites:

See (bottom of section 3.1)

"In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. "

See (bottom of page 6)

"In the case where an individual has assessable income other than

from employment, amounting to Baht 120,000 or more, the tax

payable must not be less than 0.5% of the assessable income." 

It seems that a UK pension or annuity does not count as income from employment and is therefore subject to a minimum 0.5 tax form the lump sum method. This means if you apply all your tax credits and Thai allowances and the end result is that you do not not have to pay any tax, then you have to pay this alternative tax. While this is not a great deal of money, it would be nice to know what the facts are. A personal tax advisor told me it does not apply to me, but wants more money to tell me why. Does anyone have any experience of this?