14.1 For each of the following taxpayers, state the dates on which the 2009-10 income tax is due to be paid and calculate the amount payable on each date. (Ignore Class 4 NICs).

(a) Guy's 2008-09 income tax liability was £1,600, of which £1,150 was paid via the PAYE system and £50 was deducted at source from investment income. His income tax liability for 2009-10 is £1,750, of which £1,250 is paid via PAYE and

£60 is deducted at source.

(b) Marie's 2008-09 income tax liability was £6,730, of which £4,370 was paid via PAYE and £20 was deducted at source. Her 2009-10 liability is £6,580, of which

£4,810 is paid via PAYE and £35 is deducted at source.

(c) Majid's 2008-09 income tax liability was £14,850, of which £11,990 was paid via PAYE and £110 was deducted at source. His 2009-10 liability is £16,110, of which

£12,370 is paid via PAYE and £140 is deducted at source.