Patrick submitted his 2022 income tax return on 5th December 2022. His computation showed the following calculation: Income Tax for 2022 before any tax credits 34133 Non-refundable Tax credits (3400) Refundable Tax credits PAYE deducted 22244 Almost all of Patrick's income arose from his directorship of Twang Limited, the company he owns equally with his two sisters. Patrick is aware that his tax return is late and there may be