Jack is a UK (non-Scottish) taxpayer who earned a basic salary of 100,000 for tax year 2020-2021. The following information is available in relation to his employment:

1. Jack is entitled to an annual bonus which is based on his employers profits for the previous calendar year. Jacks bonus for the year to 31^st December 2019 was 5,000 which he received on 10^th April 2020. Jacks bonus for the year to 31^st December 2020 was 8,000 which he received on 10^th April 2021.
2. Throughout the tax year 2020-2021, Jack was supplied with a company car which was registered on 1^st January 2020 with a list price of 25,000. Optional accessories worth 4,000 were fitted to the car before it was made available to Jack. The car has an official CO₂ emission rate of 172g/km and private fuel (petrol) is supplied. Jack contributed 2,500 towards his private fuel.
3. Throughout the tax year, Jack enjoyed subsidised lunches in the staff canteen which is available to all employees. Jacks employer estimates that this subsidy costs, on average, 1,200 per year per employee.
4. During the tax year, Jacks employer paid Jacks gym membership of 1,000.
5. On the 6^th June 2020, Jacks employer provided Jack with an interest free loan of 50,000. Jack repaid 10,000 on 1^st January 2021 and 10,000 on 1 March 2021. The official rate of interest is 2.25%.
6. On the 6^th July 2020, Jacks employer purchased computer equipment for Jacks private use costing 2,000.
7. Also, during the tax year 2020-2021:
   • Jack won 25,000 on the national lottery
   • Jack received 500 interest from his individual savings account (ISA)
   • Jack received 500 interest from his building society accounts.

Required:

Calculate Jacks income tax liability for tax year 2020-2021 explaining fully the treatment of each item listed above.