Malcolm's gross annual salary is 57,500. He is also entitled to an annual bonus which is based

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Malcolm's gross annual salary is £57,500. He is also entitled to an annual bonus which is based on his employer's profits for the previous calendar year. His bonus for the year to 31 December 2020 was £8,350 (which he received on 9 April 2021). His bonus for the year to 31 December 2021 is £9,570 (which he receives on 18 April 2022). Malcolm is not a company director. Calculate his employment income for 2021-22.

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