Renting parking space - reporting and expenses

Hi! I'm living in Scotland and I'm looking to rent one of the two parking spaces allocated to me in our building's parking area. I do not currently do any self-assessment as I (currently) only receive income from my employer. I assume that: 1. If the income derived from renting my parking space, minus expenses, is below £1000, I do not need to do anything. 2. If the income minos expenses is between £1000-2500, I'd need to talk to HMRC I have a question, though: can I claim as expenses the fees the website I'm using to rent out the space charges me? Thanks

Hi,

1. That is correct.  
2. You can claim the advertising expenses if you do not claim the property allowance. You can only claim actual expenses or the property allowance, not both.

Thank you.