Rani, a UK resident, has salary income from a UK Company. She received Salary and bonus during the Tax year 2019/20. She contributed from her salary to Occupation Pension scheme and her employer also paid equal amount. She used her own motor car for the purpose of office work and her employer paid mileage allowance for the same. She spent for travelling from home to office and coming back from office to home and thought of claiming the expense as official. She spent for the office uniform and decided to deduct it as she spent as a condition of the employment. Also, she purchased a laptop, fully for the office purposes. Because of COVID, she started working from home. She shifted to a bigger house with additional rent and incurred many expenses such as electricity expenses, groceries, etc and decided to deduct the entire household expenses from salary income. Employer provided various benefits such as use of asset benefit, two mobile phones (for business and personal use), car parking fee reimbursement, etc. 4 As a tax adviser, you are required to advise Rani, the various deductions from salary income and the exempt benefits while calculating the employment income. Your answer should be relating to the given case study