Roseanne is a Scottish taxpayer. She starts trading on 1 July 2020 and prepares accounts for the 16 months to 31 October 2021. The adjusted trading profit for this period is £38,560. Her only other income is bank interest of £500 per annum. In April 2021 she receives a notice to submit a tax return for 2020-21 but does not submit this return until 16 March 2022. The return is submitted electronically. Also on 16 March 2022, she pays all of the income tax and Class 4 NICs which fall due for payment on 31 January 2022.

Required:

(a) Calculate Roseanne's liability to income tax and Class 4 NICs for tax year 2020-21 and state the amount (or amounts) that fall due for payment on 31 January 2022. (Ignore Class 2 NICs).

(b) Calculate any possible interest and penalties payable by Roseanne, assuming an interest rate of 2.6% per annum.