HUGH THOMAS Hugh Thomas is employed by Com-Tech plc as a computer programmer. Hugh has tried to prepare his own income tax computation for the tax year 2021/22, but he has found it more difficult than expected. Although the sections which Hugh has completed are correct, there are a significant number of omissions. The omissions are marked as outstanding (O/S). The partly completed income tax computation is as follows: Employment income Salary Car benefit Fuel benefit Living accommodation Property income Building society interest Dividends Personal allowance Taxable income 37,700 at 20% O/S at 40% O/S at 0% O/S at 40% O/S at 0% O/S at 32.5% O/S Income tax liability Less: PAYE Income tax payable Hugh Thomas Income tax computation - 2021/22 Notes 41,030 1 O/S 1 O/S 2 O/S O/S 3 O/S 1,260 5,800 O/S (12,570) O/S 7,540 O/S O/S O/S O/S O/S O/S (19,130) O/S Note 1 Car and fuel benefits Throughout the tax year 2021/22, Com-Tech plc provided Hugh with a petrol- powered motor car, which has a list price of 17,900. The motor car cost Com-Tech plc 17,200, and it has a CO2 emission rate of 109 grams per kilometre. During the tax year 2021/22, Hugh made contributions of 1,200 to Com-Tech plc for the use of the motor car. During the period 1 July 2021 to 5 April 2022, Com-Tech plc also provided Hugh with fuel for private journeys. The total cost of fuel during this period was 4,200, of which 45% was for private journeys. Hugh did not make any contributions towards the cost of the fuel. Note 2 - Living accommodation Throughout the tax year 2021/22, Com-Tech plc provided Hugh with living accommodation. The property has been rented by Com-Tech plc since 6 April 2021 at a cost of 1,100 per month. On 6 April 2021, the market value of the property was 122,000, and it has an annual value of 8,600. On 6 April 2021, Com-Tech plc purchased furniture for the property at a cost of 12,100. The company pays for the running costs relating to the property, and for the tax year 2021/22 these amounted to 3,700. Note 3 Property income