Case Study: 4 (10 Marks)

To fulfill the urgent requirement of security personal, Bristol Chocolates Factory gave a vacancy requirement to a recruitment agency. After a couple of interviews, the factory management decided to appoint Mr. Harry as their security guard. Mr. Harry agreed to accept this position at a monthly payment of 3,000 with an annual deduction of 6,000 towards occupational pension scheme. As the nature of his work is to provide round the clock security, he requested the management to provide him accommodation within the factory premises along with free electricity, water, gas and heating facilities to his accommodation. Management has agreed to provide him the accommodation within the factory premises and his requested of added ancillary facilities at a monthly cost of 50 deducted from his salary rather than free. Such accommodation has an annual value of 2,000 and cost of this accommodation is 85,000. In the current tax year 2018/19, it costed company an annual payment of 250 towards electricity, 300 towards water supply, 150 towards gas bills and 1,500 towards heating charges. An additional cost of

You are required to calculate Mr. Harrys taxable employment income and tax liability as per UK Tax Laws 2018/19.