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First time landlord - DIY or set up property management company to collect rent?

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Brand new to this and just looking for any help at all. I have searched the site but would love it if anyone could look at my numbers and give me any tips/advice etc. Obviously I will be getting an accountant if I need one just working out whether we should rent flat out or sell it....

1 bed flat

Property mortgage: 450 pcm (interest only)
Possible rental: £1300 pcm
Service charges/ground rent: 110 pcm
Insurances: 50 pcm

1. Is it the 1300 rent which is taxed or the £690 after the mortgage?

2. Myself and my husband are both 40% tax payers. Is it therefore more tax efficient to set up property management company and keep the money in the business account until the 2014-15 tax year when we will be 20% tax payers?

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