Joyce was working as a nurse in a long-established local practice in Devon. She is quite happy there and she even works for an NGO Smiling Face as a nurse supporting the eldest people at their own homes. However, she was recently offered a new job at a company called Agincare Home & Residential Nursing Ltd in Bristol. She left the previous job on 5 April 2021 and started his new job the following day on the 6 April 2021. Her annual salary is 110,000 (gross). Agincare Home & Residential Nursing Ltd will make contributions to its approved pension scheme of 6% per annum, while Joyce will make employee contributions of 5% per annum. There is a monthly PAYE deduction of 3,000 from Joyces salary. In addition to the above Joyce is entitled to the following benefits: 1- The company has provided Joyce with a diesel BMW 1 Series company car. It has CO2 emissions of 61g/km and its list price was 21,000 when first registered on 1 April 2022. Optional extras which Joyce asked the company to add to the car totalled 800. Joyces local garage was offering the same car (with extras) at a cost of 20,500.

2- The company have agreed to meet the cost of all of Joyces fuel (for both private and business use).

3- The car was made available from 6 April 2021.

4- In addition, the company provided Joyce with a laptop, which she uses for both business and private purposes. She estimates that her private use will be approximately 50%. The laptop cost 950 when she was provided with it on 1 June 2021.

5- Joyce was provided with an iPhone which she uses principally for business. The contract cost is 45 per month, and the phone cost 650. She has had use of the iPhone since the first day of her employment.

6- Joyce was invited by Agincare Home & Residential Nursing Ltd to attend a conference in Berlin in November. Her partner, Aref, is also allowed to join. Travel and expenses met by the company amounted to 850 each.

In the year 2021/22 she received the following amounts:

UK dividends 20,000

Bank interest 800

Interest on ISA account. 1,500

Premium bond winnings (received in May 2022) 1000

Required: Calculate the income tax payable by Joyce for the tax year 2022/23