Shabby Dogs Ltd is a mobile dog grooming business. Charissa is the sole shareholder. Shabby Dogs Ltd owns a station wagon that Charissa uses to travel around to visit her clients. The station wagon is always full of dog grooming equipment and gets quite smelly at times so Charissa has another car for her private use.

Charissa is also a shareholder in Property Investors Ltd$.$ In the year ended $31$ March $2022,$ she received a dividend from Property Investors Ltd of $$125,000$ deposited into her personal bank account. It was fully imputed with a ratio of $28$:$72.$ The RWT was withheld. In addition to this, at the end of the financial year, the company decided to reduce its portfolio of properties due to the forecasted decline in the property market and it gave each of its five shareholders a property valued at $$150,000$ each.$$

During the year to $31$ March $2022,$ Shabby Dogs Ltd paid the following amounts to the IRD:

$$ PAYE deducted from Charissa$$s salary $$6,020$

$$ Third provisional tax instalment $2020/21$ tax year $$2,650$

$$ First and second provisional tax instalments $2021/22$ tax year $$3,460$ each

$$ FBT on Charissa$$s health insurance and gym membership $$700$

$$ RWT on interest received in the bank account $$267$

Charissa has another business enterprise with her friend Jimmy. They have a company, Jimmy$$s Doors Ltd$,$ in which they own $50\%$ each. Jimmy$$s Doors Ltd has not been doing so well and made a loss in the $2022$ tax year.