Letting Agent Fees

My letting agent took the tenants payments direct into their account, deducted their fees and then passed the balance to me on a monthly basis. My question is : On my tax return do I show the total income received by the Agent less their expenses? I.e. the total amount before deductions? Or do I just show the amount I received AFTER the Agent took their cut? I apologise if this seems a daft Q.

Hi,
Thank you for your question. Based on your own circumstances, I would advise that on your Tax Return, you should declare the full amount of rental income in regard to your rental business, then any fees etc paid to the Letting Agent can be claimed in Box 8 if you have a Furnished Holiday Let, or Box 28 for a regular residential property.
In order to assist in helping to work out your rental income figures and allowances, I have attached guidance from Gov.uk outlining allowable expenses and which boxes they may be claimed: Property allowance
Thank you.