rymanani

Thank you. So assuming I have £7,500 of rental income, less £7,500 rent a room relief, net income would be nil.

I am looking to understand how adjusted net income is calculated, in relation to the 15 hours childcare funding £100k threshold. The guidance (https://www.gov.uk/guidance/adjusted-net-income) refers to "some rental income" to be included as income. Following the income (https://www.gov.uk/income-tax) rental income received that is less than the rent a room relief would not be treated as income. Is it the case that if I had for example, a £95,000 salary, and a £7,000 rental income, all of which is eligible for the rent a room relief, then my adjusted income would be £95,000?