Robert was provided with the following by his employer during the tax year 2021-22: i. A new computer games console to use at home for the whole tax year. This cost the employer 450 and remains the employers property. ii. An interest free loan of 16,000 at the start of the tax year. Robert repaid 6,000 on 06/01/2022. No other repayment made in the remainder of the tax year. iii. Robert was provided mileage allowance of 60p per mile from his employer on using his own car for business journeys. Robert drove 13,000 miles during 2021-22. iv. Roberts salary for 2020-21 was 70,000. Calculate Roberts Employment income and income tax liability for the tax year 2021-22

Q2 Gemmas employer pays her 35p per mile for all her business travel using her own car. During the tax year Gemma drove 12,000 business miles and claimed the agreed amount. If Gemma is a basic rate taxpayer, what impact will this have on the total amount of tax that she must pay?