do i have to add the gym membership of GBP 1,450 to his employment benefits.

My Income \& Savings for 2021/22 for Income tax computation Employment Income \& Benefits - Annual Salary 48,000 (employed for full year) with 7,086 PAYE deducted during the year. No bonus for 2021/22. - Company car - Skoda Superb - available all tax year - list price 22,500 (the company got a discount so only paid 21,000 ), registered on 6.4.20, petrol, CO2 emissions 117g/km. Fuel provided for both business and private mileage. - Free use of employer gym on-site. - Free work mobile phone provided (for work calls only). - Use of employer equipment - I borrowed some specialist music equipment from work and a colleague mentioned this might be taxable, so l've included the details here: borrowed on 1st December 2021 until 31st January 2022 for the party season. The equipment was worth 27,000 in total. - Private Medical Insurance worth 850 - this cost my employer 450. I also paid an annual golf membership fee of 1,450 for 21/22 and often have meetings with our clients over a game - Techno Ltd have not reimbursed me for this but I've included it in case I can claim it for tax purposes