Barbara (see Examples 2 and 3 above) pays all of her late payment penalties on 3 March 2020. Calculate the total interest payable by Barbara in relation to her income tax and Class 4 NICs for 2017-18, assuming an interest rate of 2.75% throughout.

Data from Example 2

Barbara's liability to income tax and Class 4 NICs for 2016-17 was £26,000, of which £4,000 was deducted at source. Her liability for 2017 -18 is £30,000, of which £1,000 has been paid by deduction at source. State the dates on which Bar bara is required to pay her 2017-18 liability and compute the amount payable on each date.
Ignore Class 2 NICs and capital gains tax.

Data from Example 3

Barbara makes the following payments for 2017-18:

Compute the late payment penalties (if any) which Barbara would incur and state the dates by which these penalties should be paid.

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31 January 2018 8 September 2018 17 February 2019 11 August 2019 5 February 2020 11,000 11,000 4,000 2,000 1,000