1.8- Jonathan tells you he has paid 8,700 tax through PAYE and asks you to calculate any additional income tax he must pay for 2022/23. Required: Using all the information included in the documents provided, and any points already discussed, calculate the additional income tax payable for 2022/23.

Dear Jonathan,

We have great pleasure in offering you the full-time post as Associate Lecturer at the School of Finance at Arden University commencing on 1 May 2022.

Your remuneration package from your date of commencement will include a salary of 42,000 per annum, the full use of a diesel Ford car which the company purchased in January 2022 for 16,000 (CO2 emissions 128g/km, list price 17,500).

The company will pay also pay for 90% of all fuel costs, a mobile phone (value capped at 150) and computer for your home use (value capped at 1,700). You will also be part of the companys bonus scheme through which a bonus which will be paid in February.

Finally, I understand from our HR department that you would like to contribute 6% of your basic salary to our HMRC registered company pension scheme, this will be matched by a 6% contribution by Arden University.