Malcolm's gross annual salary is 57,500. He also receives an annual bonus based on his employer's profits

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Malcolm's gross annual salary is £57,500. He also receives an annual bonus based on his employer's profits for the calendar year. H is bonus for the year t o 31 December 2016 was £8,350 (which he received on 9 April 2017). His bonus for the year to 31 December 2017 was £9 ,570 (which he received on 18 April 2018 ). Malcolm is not a company director. Calculate his employment income for 2017-18.

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