Jo is married to Sam, who is a basic rate taxpayer. The couple have two children aged $11$ and $8$ years old. Jo is a director of Thirl Ltd an employment agency based in the UK$.$ Jo works in the Lancaster office. She has a salary of $58,900$ pa$,$ from which PAYE of $17,000$ was deducted in $2019/20.$ Jo was seconded to the Glasgow office of Thirl Ltd for one month during $2019/20.$ Her train fares for that period cost her $2,000.$ Thirl Ltd reimbursed the cost of the train fares to Jo$.$ On $1$ June $2019,$ Jo and Sam$$s home was flooded. For the four months from June to September $2019,$ their home was repaired. During this time Jo and her family moved into an apartment that Thirl Ltd rented for them. Thirl Ltd paid the rent of $900$ per month. The annual value of the apartment is $8,700.$ Thirl Ltd also paid household bills totalling $480$ for the four$-$month period. Jo paid a total of $400$ to Thirl Ltd towards the use of the apartment whilst they lived in it$.$ Jo$$s employment package in $2019/20$ also comprised: $$ A car with emissions of $108$g$/$km and a list price of $23,400.$ Jo paid $5,000$ towards the cost of the car when originally purchased. Thirl Ltd paid for all petrol costs of the car. $$ An entertaining allowance of $1,500.$ During $2019/20$ Jo claimed expenses from Thirl Ltd for $1,430$ of the allowance for entertaining customers. $$ Jo contributed $3,500$ into the company$$s occupational pension scheme from her salary. In addition, Thirl Ltd contributed a further $6\%$ of her basic salary into the scheme. In addition to her employment income, Jo had the following income and expenses during $2019/20$: $6$ Please turn over $$ Jo worked on a self$-$employed basis as a fitness coach. She received $15,800$ in fees. She calculated that her travel costs from home to her clients were $1,500$ and she spent $3,000$ on gym equipment. $$ She used $800$ of this income to make a gift aid donation to a children$$s charity. $$ Jo received interest from various sources totalling $1,153,$ of which $53$ was interest from HMRC on a late repayment of tax. $$ Dividend income of $3,800$ was received from her $2\%$ holding in Thirl Ltd$.$ REQUIRED a$)$ Calculate Jo$$s employment income from her directorship at Thirl Ltd for the tax year $2019/2020.$ Explain briefly your tax treatment of: $$ the accommodation provided to Jo and her family by Thirl Ltd between June $2019$ and September $2019$; and $$ the travel costs of $2,000$ Thirl Ltd reimbursed to Jo$.$ b$)$ Calculate Jo$$s tax liability and tax payable for $2019/20.$ c$)$ Identify and explain any additional information you would need to finalise Jo$$s tax return and tax payments for the year ended $5$ April $2020.$