Amina, who is employed as a fashion designer for Fashion Designs Limited, was relocated from London to Manchester on 6 April 2019. Her annual salary is £203,640. Amina received the following in the tax year 2019/20: 

(1) She was immediately provided with a house with an annual value of £16,400 for which her employer paid an annual rent of £14,000. The house had a market value of £180,000 on 6 April 2019. Amina was reimbursed relevant relocation expenditure of £48,000. Fashion Designs Limited also incurred the following expenses in connection with the house in the tax year 2019/20 as follows: £ Electricity 5,600 Gas 6,000 Water 4,000 Council tax 13,200 –––––– 28,800 –––––– The house had been furnished by Fashion Designs Limited immediately prior to Amina’s occupation at a cost of £120,000. On 6 October 2019 Amina bought all of the furniture from Fashion Designs Limited for £80,000 when its market value was £100,000. 

(2) On 6 April 2019 Amina was provided with a laptop computer, which cost £6,000 and a smart phone, which cost £1,200. Both were provided for her personal use. 

(3) Fashion Designs Limited had made a loan to Amina in 2016 of £48,000 at a rate of interest of 1.5% per year. The loan is not being used for a ‘qualifying purpose’. No part of the loan has been repaid. 

(4) Amina was provided with a company car. It had a list price of £74,000 when new in August 2018. The diesel car does not meet the RDE2 standard and has a carbon dioxide emission rating of 107g/km. Fashion Designs Limited paid for the diesel for all the mileage travelled by Amina until 5 December 2019. On 5 December 2019, the company discontinued the company car scheme and sold the car to Amina for £20,000, its market value at that date. Her mileage from 6 April 2019 to 5 December 2019 was 20,000 of which 13,000 was on business. 

(5) From 6 December 2019 Amina travelled 11,000 miles for business purposes, in the car that she had purchased from the company. The company reimbursed her 45p for each business mile. 

(6) During the tax year 2019/20 Amina was provided with a place in Fashion Design Ltd’s workplace nursery for her daughter, at a cost to the company of £2,400. 

Required:

Calculate Amina’s employment income for the tax year 2019/20.