UK Tax Q: Sabbatical abroad for 9 months. Do I pay tax on renting out only home?

I ve been trying to work out whether I ll pay tax on renting out my only property, my long term home, whilst I go abroad for 9 months (NOV to AUG).

I pay a mortgage and have a tenant in place to cover it. However will I have to pay tax on the rental income? Letting agent told me no, but I m not sure with all the legislation around being classed as a resident when away for more than 6 months.

So, the scenario:

15/16 Tax Year - Already over PA from employment. Away from Nov through the end of tax year = 4 months.

16/17 Tax Year - Away Apr to Aug = 5 months.

As each tax year is not over 6 months does that make a difference to anything? Or as I m away for 9 months consecutively does that change it altogether?

(I don t expect to come back in the meantime, but if I had to for any emergency how might that change the situation?)

Any answers to any part of my query would be appreciated.

Many thanks.

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