The base-induced formal [4+3] annulation reaction of in situ-formed aza-o-quinone methides and pyridinium 1,4-zwitterionic thiolates is reported. This protocol provides a novel and reliable method for the synthesis of biologically interesting benzo[e][1,4]thiazepine derivatives in synthetically useful yields. In addition, postsynthetic modification results in the formation of its sulfoxide and sulfone derivatives.