32 Petula has been employed as a sales manager by Downtown plc since 6 April 2009. The following information is available in respect of the tax year 2016-17: (1) During the tax year 2016-17. Petula was paid a gross annual salary of 230,000 (2) In addition to her salary, Petula has been paid the following bonuses by Downtown pic Amount Date of payment Date of entitlement in respect of the six-month period ended 21,200 30 April 2016 1 April 2016 31 December 2015 18,600 31 October 2016 1 October 2016 30 June 2016 22,400 30 April 2017 1 April 2017 31 December 2016 (3) During the tax year 2016-17, Petula used her private motor car for both private and business journeys. The total mileage driven by Petula throughout the tax year was 26,000 miles, with all of this mileage reimbursed by Downtown ple at the rate of 60p per milo. However , only 21,000 miles were in the performance of Petula's duties for Downtown plc. (4) Petula pays an annual professional subscription of 630 which is relevant to her employment with Downtown plc. Petula also pays an annual subscription membership fee of 1,840 to a golf club which she uses to entertain Downtown pic's clients, Downtown ple does not reimburse Petula for either of these costs. 32 Petula has been employed as a sales manager by Downtown plc since 6 April 2009. The following information is available in respect of the tax year 2016-17: (1) During the tax year 2016-17. Petula was paid a gross annual salary of 230,000 (2) In addition to her salary, Petula has been paid the following bonuses by Downtown pic Amount Date of payment Date of entitlement in respect of the six-month period ended 21,200 30 April 2016 1 April 2016 31 December 2015 18,600 31 October 2016 1 October 2016 30 June 2016 22,400 30 April 2017 1 April 2017 31 December 2016 (3) During the tax year 2016-17, Petula used her private motor car for both private and business journeys. The total mileage driven by Petula throughout the tax year was 26,000 miles, with all of this mileage reimbursed by Downtown ple at the rate of 60p per milo. However , only 21,000 miles were in the performance of Petula's duties for Downtown plc. (4) Petula pays an annual professional subscription of 630 which is relevant to her employment with Downtown plc. Petula also pays an annual subscription membership fee of 1,840 to a golf club which she uses to entertain Downtown pic's clients, Downtown ple does not reimburse Petula for either of these costs