In the tax year 2021/22 Henry Murray has been working as a finance manager earning 67,500 per annum. He is provided with a diesel car by his employer, list price 27,000, with CO² emissions of 123g/km. His employer pays for all the fuel for the car. He is also provided with a parking space at work in the centre of London that is worth 785 a year. There is a staff canteen available to all staff where Henry has a subsidised lunch each day; this costs him 1.40 and he estimates an equivalent meal elsewhere would be approximately 5.90. Henry had to pay professional subscriptions to the ICAEW of 405 this year.

Required:

Calculate for Henry the total amount of employment remuneration that he should include on his tax return for 2021/22. [Remuneration only required, no taxation.] 4 marks