Salim, a self-employed plumber, received the following income in 2017/2018:

Building society interest 4,200

Dividends from a UK company 3,800

Trading Income 80,000

He paid allowable interest of 3,000 on 15 August 2017/2018.

The following tax rates are applicable during the fiscal year.

BAND

CATEGORY

TAX RATE

OTHER INCOME

Basic rate

0 - 37,400

20%

Higher rate

37401-150,000

40%

SAVING INCOME

Starting rate

0 - 2,440

10%

Basic rate

2441-37400

20%

Higher rate

37401-150,000

40%

DIVIDEND INCOME

Starting rate and Basic rate

0 - 37,400

10%

Higher rate

37401-150,000

32.5%

Required:

Calculate Abdullahs income tax liability for 2017/2018.