Rental Income less than 1000

Hi, I am a high rate tax payer (income from employment more than £100,000). I just brought a rental property with my husband under tenant in common and my share of gross rental income is less than £1000. I also contributed to SIPP so want to file for self-assessment to claim for tax relief. 1) Do I need to include the rental income in my self-assessment? As the form said I don’t need to but excluding rental income can impact my Personal Allowance? 2) I want to claim 30-hour free childcare for my daughter so my adjusted net income needs to be under £100,000. Do I need to include the rental income in the calculation of the adjusted net income? Thank you

Hi 

1. as the gross income is below the trading allowance, no.
2. yes you still include it for this as it is still taxable income - Personal Allowances: adjusted net income

Thank you