Expenses and £1000 allowance

My letting agent deducts maintenance expenses at source so my income from the property can vary. I also have additional expenses that I pay directly which are substantially less than £1000. Should I be calculating the income based on gross income and itemise expenses from the agent or should I base my calculations on the personal expense and use the £1000 expense allowance?

Hi,
The £1,000 property allowance is an option.  It is not compulsory.  
Thank you.

Not HMRC...whiechever works out to your advantage...if you are paying an agent your total expenses will likely be more than £1000. You should be including the GROSS rent, and then claiming the management as professional costs and maintenance costs as maintenance/repairs as shown on the letting statements, together with anything you pay for directly, like any property insurance ot other small repairs etc...you shouldnt include the net and then deduct £1000 if total expenses between you and the agents are more than £1000.