In 2017-18, Philip (who is not a Scottish taxpayer) has business profits of 240,235 and receives building

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In 2017-18, Philip (who is not a Scottish taxpayer) has business profits of £240,235 and receives building society interest of £1,600. His personal allowance for the year is zero. He makes no Gift Aid donations or pension contributions during 2017 -18. Calculate his income tax liability for the year.

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