I am pretty positive I am fine to start healing this callus further with the formation the diagonal collar but wouldn’t mind a few extra opinions.
Thanks in advance
I agree it had formed a solid collar and can be trimmed to eliminate the jog.
Thanks Marty, much appreciated
Can you show us a picture where you will cut? Id be curious to learn 
White is the collar formation I was referring to, red is where I will take my cut then clean up with a razor blade. It will take a few years to fully heal and roll. Probably about the same time the bark starts to mature
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Hi,
The angular change of move (red lines) is an advantage that you might loose if you cut to deep or with an outward, obtuse cutting plane. Therefore, I’d cut along the blue line, more in parallel to the upper trunk. If you want smoother movement, your approach might be slightly different. Good luck!
Thats a good point I naturally was thinking smother because it is a Japanese maple but I think it is worth me reviewing the entire branching structure and assessing before moving forward.
Its actually a poor choice for a bonsai tree. I thought the graft was pretty interesting (bought it before i knew anything, not that I do now) at the time and now I am just taking it as far as I can until I get a higher quality piece of material