George was employed as a sales representative by a large UK based manufacturing company. His basic salary for the tax year was £45,000; in addition he was in receipt of the following bonus payments based on the company’s accounts years:-
(i) £3,600 paid in September 2020 for the accounts year ended 30 June 2020; (ii) £4,800 paid in September 2021 for the accounts year ended 30 June 2021.
He had the use of a company car, Ford Fiesta list price £12,500 when new in July 2018. Its CO2 emissions were 175 grams per kilometre and the company paid £600 to George for private fuel.