Jack submitted his $2021/22$ tax return on $1$ December $2022.$

He deliberately omitted to include a new source of income $-$ rental income $-$ of $15,000$ as he did not think that HMRC would find out about the income.

Jack is a higher rate taxpayer. HMRC inquires into Jack's return and in reply Jack makes a disclosure of the rental income.

Which one of the following is the minimum penalty that could be charged by HMRC on Jack for his error?