*14.4 Frances paid income tax and Class 4 NICs of £43,000 in 2008-09, of which £19,000 was deducted at source. Her total liability for 2009-10 is £63,000, of which £21,000 is deducted at source. Her payments for 2009-10 are as follows:

£

15 February 2010 12,000 14 September 2010 12,000 3 February 2011 14,000 15 December 2011 4,000 Calculate the surcharges and interest payable for the year, assuming that any surcharges are paid on 15 December 2011 and that interest is charged at 4.5% per annum.