Property Income from Japan - Double Taxation

Hi team, I am a UK tax resident. If I have rental income from property in Japan, and if I have already paid the property rental income tax to Japanese government, do I still need to declare this property income from Japan to HMRC UK when submitting self assessment? (I am not sure if I have to pay double tax for this foreign rental income ?) Thanks

Hi,

As you are a UK resident in receipt of foreign income from property, you are required to file a Self Assessment tax return and declare the income.

However, you will need to complete a foreign income supplementary page and claim Double Taxation Relief against the tax paid abroad, which prevents you from paying tax twice.

You can find further guidance here:

DT10650PP - Double Taxation Relief Manual: Guidance by country: Japan: Contents

Thank you.