Exam kit question 96 John Beach

This was a Section B question.

1. One of the questions asked about the taxable benefit in respect of a gold watch gifted by the employer to John for the tax year 2025/26.

In the question it was given that the employer had gifted gold watch worth £465 in recognition of the employee’s long-service in the company.

I thought the answer was £415.
(Deducting £50 exempt benefit for long-service)

But the answer said £0.

That confused me.

2. Also in the same scenario, one of the questions was related to business mileage.

John used his private car for both business and private use. He was reimbursed at 60p per mile for the following mileage:

Normal daily travel between home and Surf plc’s offices – 1,180 miles

Travel between Surf plc’s offices and the premises of Surf plc’s clients 4,270 miles

Travel between home and the premises of Surf plc’s clients (none of the client’s premises were located near the offices of Surf plc)-510 miles.

Answer:

Amount received by John (5960 x 60p) = 3576
Less: Approved mileage allowance (4270+510) x 45p = (2151)

And the taxable benefit is 3576-2151= 1425.

My working:

4270+510 miles = 4780 miles

Amount received, 4780 x 60p = 2868
Less: approved mileage 4780 x 45p= 2151

2868-2151= 771 taxable benefit.

Why was 1180 miles added to the calculation to what was paid be the employer?

(I’m sorry for posting a really long question)