Unsure about some if any tax liabilities (Crypto related)

PeteSouthgate72

Hey everyone
I'm writing here to find out some information as to where I'm meant to be paying some tax.
I'm a UK resident (UK Tax payer) who's currently situated out in Thailand. I'm not a full time trader but I've been trading some cryptocurrencies whilst abroad the last year.
If I'm purchasing the cryptocurrencies via Coinbase for example but then selling them (Making a gain) whilst in Thailand (Through Thai exchanges) would I therefore be obliged to pay my tax to Thailand? More so, I'm then doing international bank transfers of my gains from Thailand to the UK.  From my limited understanding of tax as the gains are being made within Thailand I am liable to pay tax here as opposed to the UK.

Does anyone have any light they could shed on the above situation?

Jeremy535897

You first need to establish whether you are resident in the UK for capital gains tax. See:
https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet/hs278-temporary-non-residents-and-capital-gains-tax-2019

Then you need to establish whether you are resident in Thailand under their laws. If you are resident in both, Articles 4 and 11 of the UK Thailand DTA will be relevant:
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/507424/uk-thailand-dtc180281_-_in_force.pdf