Sophie has the following information about her payments of tax for 2017/18: Payment on account 1 2,000 paid in full on 31 March 2018 Payment on account 2 2,000 paid in full on 31 July 2018 Final balancing payment 3,000 paid in full on 16 March 2019 Calculate any penalties due. Right to amend an income tax/capital gains tax return: Even once a tax return has been submitted, the taxpayer has a right to amend it for any mistakes as long as it is within the time frame below. HMRC also have a right to amend the return HMRC-Nine months form the date the return is actually filed Taxpayer-12 months from the usual submission date