Sadia is employed as a sales manager by Songbird PLC throughout the year to 5 April 2024.

Her remuneration comprises the following

Salary 60,000 per annum

Bonus for the year to 31 March 2024 4,000 available and paid 4 March 2025

Subscription to gym Cost to employer 50 per month

Mobile phone Cost to employer 35 per month

Interest free loan from 6 October 2023 20,000

Company car available for private use List price 48,400

Cost to employer 44,000

CO2 emissions 103 g/km

Sally made a capital contribution of 6,000 towards the car.

Sally pays for all of her private petrol.

Required:

a) Calculate the taxable value of all of the benefits in kind provided to Sadia for the year to 5 April 2024.

b) Calculate the total Class 1A National Insurance Contributions payable by Songbird PLC in respect of Sadia for the year to 5 April 2024.

c) Calculate the total Class 1 National Insurance Contributions payable by Sadia (assuming an annual basis applies) for the year to 5 April 2024.