On 21 March 2023, Penny is made redundant by her employer. She receives statutory redundancy pay of £4,750 and an ex gratia compensation payment of £32,000 (none of which ranks as a PILON). Her only other income in tax year 2022-23 is her salary of

£46,685 and building society interest of £1,000. She is not a Scottish taxpayer.

Calculate Penny's income tax liability for 2022-23.