VIGOROUS PLC
Vigorous plc runs a health club. The company has three employees who received benefits
during the tax year 2022/23. Each of the employees is paid an annual salary of £60000.
It has been decided not to payroll the employee benefits, therefore P11D forms will be
prepared for each employee.
The following information is relevant:
Andrea lean
(1) Andrea is employed by the vigorous plc throughout the tax year 2022/23 .
(2) Throughout the tax year 2022/23 vigorous plc provided Andrea with the petrol
powered motor car with a list price of £ 19400. The official CO2 emission rate for the
motor car is 230 grams per kilometer. Vigorous plc paid all of the motor car’s running
costs of £6200 during the tax year 2022/23 including petrol used for private journeys.
During tax year 2022/23 Andrea paid £150 per month to vigorous plc for the private use
of the motor car.
(3) Vigorous plc has provided Andrea with the living accommodation since 1 November
2020. The property was purchased on 1 January 2020 for £130000. The company spent
£14000 improving the property during March 2018 and a further £8000 was spent on
improvements during May 2022.
The value of the property on 1 November 2020 was £170000, and it has an annual value
of £7000. The furniture in the property cost £6000 during November 2020 Andrea
personally pays for the annual running costs of the property amounting to
£4000.
(4) On 1 March 2023 Vigorous plc gave Andrea a large bouquet of flowers, costing £40,
on the occasion of her 50th birthday.
Ben Slim
(1) Ben commenced employment with the vigorous plc on 1 July 2022.
(2) On 1 July 2021 vigorous plc proved Ben with an interest free loan of £120000 so that
he could purchase a new main residence. He repaid £20000 of the loan on 1 December
2022.
(3) During the tax year 2022/23 vigorous plc paid 9300 towards the cost of Ben’s
relocation. His previous main residence was 125 miles from his place of employment with
the company. The £9300 covered the cost of disposing of Ben’s old property and of
acquiring his new property.
(4) On 1 July 2022 Ben joined the company’s childcare scheme which provides the
employees with childcare vouchers of £60 per week to buy care from an approved child
carer. Ben received vouchers to provide care for 36 weeks in the tax year 2022/23.
Chai Trim
(1) Chai was employed by vigorous plc throughout the tax year 2022/23.
(2) During the tax year 2022/23 vigorous plc provided chai with a two-year old company
van, which was available for the private use. The van was unavailable during the period
1 August to 30 September 2022. Chai paid for fuel for all private journeys.
(3) Vigorous plc has provided Chai with a television for her personal use since 6 April
2020. The television cost vigorous plc £800 in April 2020. On 6 April 2022 the company
sold the television to Chai for £150, although its market value on that date was £250.
Calculate the benefit figures that vigorous plc will have to include on the forms
P11D for Andrea, Ben and Chai for the tax year 2022/23.