Frances paid income tax and Class 4 NICs of £47,000 for tax year 2021-22, of which

£19,000 was paid via the PAYE system. Her total liability for 2022-23 is £69,000, of which £21,000 is paid via PAYE. Her payments for 2022-23 are as follows:

£

15 February 2023 14,000 14 September 2023 14,000 3 February 2024 16,000 15 December 2024 4,000 Calculate the late payment penalties and interest payable for the year, assuming that any penalties are paid on 15 December 2024 and that interest is charged at 3.25% p.a.