*15.4 Frances paid income tax and Class 4 NICs of£47,000 in 2015-16, ofwhich £19,000 was deducted at source. Her total liability for 2016-17 is £48,000, of which none is deducted at source. Her payments for 2016-17 are as follows:

£

15 February 2017 14,000 14 September 2017 14,000 3 February 2018 16,000 15 December 2018 4,000 Calculate the late payment penalties and interest payable for the year, assuming that any penalties are paid on 15 December 2018 and that interest is charged at 3% per annum.