1. Calculate Fleurs property income for 2019/20.
2. Briefly explain the difference between the cash basis and accruals basis when calculating property income for tax purposes and state when a taxpayer would have to use the accruals basis.
3. Including your answer from part (a) above, calculate Fleurs income tax payable and Class 1 Primary National Insurance Contributions for 2019/20.
4. Calculate the total payment of tax to be made to HMRC on 31 January 2021.
5. Explain, with supporting calculations, the penalties relating to the submission of the late tax return.