Claudes income tax payable for 2020/21 was 5,000, class 2 National Insurance 158 and Class 4 1,000, and his capital gains tax payable was 2,000.

What will be the amount of payments on account for 2021/22?

Albert finds that he made a mistake on his 2021/22 Tax Return, which has led to tax being underpaid. How can he correct this error?

What is the maximum and minimum penalty that he will be charged?

If the Revenue had discovered the error, would the penalties be different?

Charles has made some careless errors on his tax return. How far back can the Revenue go to raise discovery assessment in respect of errors in his previous Returns?

Does the time limit depend upon the actions of the taxpayer?