Rental income, split year, UK residence

Hello, I hae been: - receiving UK property rental income as overseas landlord from 1 Jun 2022 - then migrated to UK and started living in a rental property from 10 Dec 2022 - stared full time work in UK from 19 Dec 2023 I am planning to apply for split year treatment, and complete SA100, SA105, and SA109. Please may I confirm if I still need to submit NRL for my property income as overseas landlord for the income gained between 1 Jun 2022 to 10 Dec 2022? Learnt that SA109 shall be submitted by post before 31 Oct 2023, am I required to submit the other forms all in one go? Or others can be submitted online before Jan 2024?

Hi Cathy Chow,
Thank you for your question.
I would advise you that if a person is living away from the UK for more than 6 months in any individual tax year then they are considered to be a non-resident landlord for that particular tax year and would be required to be within the Non-Resident Landlord Scheme.
It could therefore be the case that they could be treated as a UK resident for normal tax purposes but still fall within the Non -Resident Landlord Scheme.
You will still be able to apply for the Split Year treatment for normal tax purposes.
Due to the fact that you only returned to the UK in December 2022 you would normally be classed as not being resident in the UK and an SA109 would be applicable.
This should be submitted by 31 October 2023 (if you are usuing the paper forms) and the other parts of your tax return (SA100,SA105 etc) should be submitted with the SA109 by the same deadline.    
Thank you.