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.

Hi team, I have read through the guidance and still have a question. The personal income tax period in Japan is counted from 1/1 to 31/12 each year (this is the tax year in Japan). But in UK it is from 6/4 to 5/4. In this case, for the rental income I earned from 1/1 to 5/4 in 2025, I do not have to file it until 1/1 in year 2026 in Japan, but during this period, the income already falls into current tax year 2025 in UK. So does it mean I still have to declare this income in UK during current tax year 2025, even this income is not yet declared in Japan? If so, how to imply the Double Taxation Relief as no tax is being paid in Japan yet? (Tax will be paid in Japan in next year 2026) Thanks.