14.2 Dorothy's income tax and Class 4 NICs liability for 2008-09 was £30,000, of which

£6,000 was deducted at source. Her liability for 2009-10 is £35,000, of which £7,000 is deducted at source. She made a first POA in respect of 2009-10 on 27 February 2010 and a second POA on 12 September 2010. She also made a balancing payment for the year on 21 February 2011. All of her payments were for the correct amount.

(a) Calculate the amount of any surcharges payable by Dorothy in relation to 2009-10.

(b) Assuming an interest rate of 4.5% per annum, calculate the amount of any interest payable by Dorothy in relation to 2009-10.