14.3 Jabran did not receive a tax return for 2008-09 but he was aware that he had income which had not been assessed to tax. He notified HMRC of this fact on 2 October 2009 and a return was issued to him on 15 November 2009. He completed the return and sent it back with the necessary payment on 7 April 2010.

Explain the penalties, surcharges and interest which Jabran might be required to pay.