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.

We look forward to welcoming you to our team.

Yours sincerely

Mr Enrico Director of the School

1.1- Jonathan took the company car offered by Arden University and contributed 550 towards the cost of fuel. In addition, Jonathan took full advantage of the other benefits offered and chose a mobile phone (retail price of 145) and laptop (retail price 1,500).

Required: What is the total benefit in kind which will appear on Jonathans P11D for 2022/23 in respect of these benefits?