Calculating HR Tax Bracket

JoeyLaw

Good morning,
Hopefully a quick one which can be cleared up by someone far more knowledgeable than me.
When calculating income to determine which tax bracket I fall in to, do I use net or gross income from a rental property? This will then determine if I am HR and subsequently if I can apply for marriage allowance. 
My salary plus gross rental income is over £50,000 however my salary plus net rental income (when subtracting letting agent fees, maintenance costs etc.) is below £50,000. 
I don't want to commit tax fraud for £250, but I also don't want to lose £250 for which I might be eligible! 
Any help is much appreciated.

Dazed_and_C0nfused

It is the taxable profit which is important.

So net of allowable costs but you cannot take account of the tax credit due on the element of finance costs which cannot be claimed as an expense.