UK Tax Adviser for Japan
A Chartered Tax Adviser for the UK side of life in Japan
Fixed-fee UK tax returns, residence advice and treaty planning for British people moving to Japan, expats in Japan with UK income, and anyone arriving in the UK from Japan.
The Short Answer
Horizon is a Chartered Tax Adviser practice for people moving to Japan, living there with UK income, or arriving in the UK from Japan: we handle the UK side. Three rules matter most. Nothing changes until you are UK non-resident under the Statutory Residence Test. For your first five years in Japan as a foreign national, counted in aggregate over the preceding ten, you are normally a non-permanent resident, so Japan taxes UK income only where paid into or remitted to Japan. And once Japan-resident, the 2006 UK-Japan treaty gives Japan most UK pensions to tax, though a remittance clause claws relief back where the money stays outside Japan.
A Japanese secondment usually fits the full-time work abroad route, but add a fortnight of UK work to Christmas and a summer visit and the 30 UK workday limit goes before the 91-day limit, so we plan travel first. Split-year treatment goes on the SA109 pages, which HMRC's free online service cannot file; we can. UK rent stays UK-taxable, with tax withheld unless HMRC approves an NRL1 application. A UK property sale means a report, and any tax paid, within 60 days of completion. Leave with at least four UK-resident tax years in the last seven, return within five, and gains and certain income made while away can be taxed in the year you come back.
Horizon is founder-led by Jordan Onraet-Wells, a Chartered Tax Adviser with over 10 years of experience including 7 at a Big Four firm, based in London with clients across six continents. Everything is handled remotely, with year-round support and direct access to the adviser. Fees are fixed and agreed in writing before work starts: non-resident and expat tax returns are £550 fixed, personal returns from £350, complex returns from £750, and advisory work quoted as a fixed fee upfront. Never an hourly rate. Rated 5.0 on Google from 19 reviews. Start with a free 30-minute clarity call and you will know the scope and the cost before you commit.
What We Do
Handled for you, end to end
- Departure-year Self Assessment return with the SA109 residence pages and the split-year claim, which HMRC's free online service cannot file
- Statutory Residence Test planning for a Japanese secondment: the full-time work abroad route, the 91-day and 30-workday limits, and your travel pattern
- UK property while you are in Japan: the NRL1 application, the rent on your UK Self Assessment return and the 60-day Capital Gains Tax report on a sale
- UK pension planning under the 2006 treaty: Article 17, the Article 4(4) remittance clause, NT codes and the DT-Individual claim
- Arrival-year planning for people moving to the UK from Japan: the split-year arrival cases, the four-year FIG regime and the SA106 foreign pages
- Coordination with vetted local specialists in Japan, so the account structure that keeps UK income unremitted is agreed before you land, not after
Free In-Depth Guides
Guides for Japan, if you want the detail first
Country Guides
Moving to Japan from the UK: the 2026/27 tax guide
For your first five years in Japan you are usually a non-permanent resident, taxed on foreign income only if it is paid into or remitted to Japan. The UK exit is where the planning lives, from the Statutory Residence Test to a treaty remittance clause that catches unremitted UK pensions.
10 min read · Reviewed August 2026
Residency & the SRT
UK Statutory Residence Test (SRT) Explained
The Statutory Residence Test decides, tax year by tax year, whether you are UK resident. Days, ties and work patterns all count, and the answer drives everything else in your cross-border position.
13 min read · Reviewed July 2026
Residency & the SRT
Split-Year Treatment Explained: UK Tax in the Year You Move
Split-year treatment divides the tax year you move into a resident part and a non-resident part, so you are not taxed as a UK resident for the whole year of your move.
11 min read · Reviewed July 2026
Non-Resident Landlords
NRL1 Form, NRL2 and Non-Resident Landlord Tax on UK Rent
UK rental income stays taxable in the UK however far away you live. What changes when you move abroad is how the tax is collected: the Non-Resident Landlord Scheme, form NRL1, your allowances and your filing route.
16 min read · Reviewed September 2026
Foreign Income
Double Tax Relief UK: How to Avoid Being Taxed Twice
How double tax relief UK works in 2026/27: Foreign Tax Credit Relief, treaty and unilateral relief, the residence tie-breaker and how to claim on SA106.
8 min read · Reviewed June 2026
Leaving the UK
Leaving the UK: a tax guide for people moving abroad
Leaving the UK does not automatically end your UK tax obligations. Getting the timing and the paperwork right is the difference between a clean break with a refund and an unexpected bill years later.
15 min read · Reviewed July 2026
Self Assessment
Expat Self Assessment: UK Tax Returns from Abroad
Living abroad does not switch off your UK tax return. This guide explains who still files, which pages non-residents need and the deadlines that apply from overseas.
13 min read · Reviewed July 2026
Quick answers for Japan
Free Tax Tools
Run your own numbers, before we speak
UK Statutory Residence Test Calculator
Free UK Statutory Residence Test calculator. Enter your UK days, work pattern and ties for an instant indication of whether you are UK resident, with the deciding test and full reasoning.
Try it freeRelocation Comparison
Dubai vs Portugal vs stay: compare what changes when you leave the UK, income, CGT, wealth and inheritance tax, residency basis and treaty position, side by side. Indicative guidance.
Try it freeGlobal Tax Atlas
Compare the UK tax system with anywhere you might move. Pick a destination for an instant, plain-English read on income tax, capital gains, wealth and inheritance taxes, the basis of taxation, special regimes and the UK treaty position.
Try it freeOur Promise
Fixed fees, agreed in advance
We confirm your fee in writing before any work begins. You always know exactly what you are paying, billed as a fixed amount, never in arrears by the hour.
What this work costs
Non-resident and expat tax returns are £550 fixed. Personal tax returns start from £350 and complex returns from £750. Advisory and project work, such as residency planning and capital gains strategies, is quoted as a fixed fee agreed upfront, scoped to your situation. All fees are agreed before work begins.
See full fixed-fee pricingCommon Questions
Honest answers, before you book
More questions? Read our full FAQ.
Other Countries
UK tax advice, wherever you are moving
- UK Tax Adviser for Dubai and the UAE
- UK Tax Adviser for Saudi Arabia
- UK Tax Adviser for Qatar
- UK Tax Adviser for Bahrain
- UK Tax Adviser for Oman
- UK Tax Adviser for the USA
- UK Tax Adviser for Canada
- UK Tax Adviser for Australia
- UK Tax Adviser for New Zealand
- UK Tax Adviser for Spain
- UK Tax Adviser for Portugal
- UK Tax Adviser for Germany
- UK Tax Adviser for France
- UK Tax Adviser for Italy
- UK Tax Adviser for the Netherlands
- UK Tax Adviser for Switzerland
- UK Tax Adviser for Ireland
- UK Tax Adviser for Poland
- UK Tax Adviser for Cyprus
- UK Tax Adviser for Singapore
- UK Tax Adviser for Thailand
- UK Tax Adviser for Malaysia
- UK Tax Adviser for South Africa
Ready When You Are
Start with a free clarity call
Book a free clarity call and we will talk through your situation and confirm a fixed price in writing: no obligation, no pressure, and no surprises.
Prefer email? Reach us at jordanonraet-wells@horizonukts.com