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Andy Chang is working for Destiny Ltd as the Head of Operation. The following information is available for the tax year 2020/21: 1. During the

Andy Chang is working for Destiny Ltd as the Head of Operation. The following information is available for the tax year 2020/21: 1. During the tax year Andy was paid a gross annual salary of 60,600 by Destiny Ltd. Income tax of 20,500 was deducted from this figure under PAYE. 2. In addition to his salary, Andy received two bonus payments from Destiny Ltd during the tax year. The first bonus of 5,300 was paid on 30 April 2020 and was in respect of the year ended 31 December 2019. Andy became entitled to this bonus on 10 April 2020. The second of 4,600 was paid on 31 March 2021 and was in respect of the year ended 31 December 2020, Andy became entitled to this second bonus on 25 March 2021. 3. Throughout the tax year, Destiny Ltd provided Andy with a petrol car which has a list price when new of 22,500. The car cost Destiny Ltd 21,200, and it has an official CO2 emissions rate of 222g/km. Andy made a capital contribution of 4,000 towards the cost of the car when it was first provided to him. Destiny Ltd also provided Andy with fuel for private journeys. 4. Destiny Ltd has provided Andy with living accommodation since 1 January 2009. The company had purchased the property in 2007 for 160,000, and it was valued at 190,000 on 1 January 2020. Improvements costing 17,000 were made to the property during June 2015. The annual value of the property is 7,100. 5. Throughout the tax year Destiny Ltd provided Andy with two mobile telephones. The telephones had each cost 250 when purchased by the company in January 2020. 6. On 5 May 2020, Destiny Ltd paid a health club membership fee of 510 for the benefit of Andy. Other information: 1. During the tax year Andy received building society interest of 6,200 and dividends of 2,800. 2. On 4 August 2020, Andy received a premium bond prize of 100. 3. During the tax year Andy made gift aid donations totalling 3,200 (net) to national charities.

Required: Calculate the income tax payable by Andy Chang for the tax year 2020/21. Assume the official rate of interest is 2.25%.

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