On 6 August 2023, Danh (who is not a Scottish taxpayer) commenced self-employment as a sole trader. In addition, on 6 September 2023, he joined an existing partnership run by Ebele and Fai. The following information is available for tax year 2023-24:

(a) Danh's sole trader accounts for the eight months to 5 April 2024 showed a net profit of £70,200, after charging depreciation of £2,300, motor expenses of £3,300 and professional fees of £1,800. Other expenses were all allowable.

During the eight-month period, Danh drove a total of 12,000 miles, of which 4,000 were for private journeys. Professional fees comprised accountancy £340 and legal fees of £1,460 in connection with the grant of a new lease of business premises.

Danh uses one of the six rooms in his private house as an office. The total running costs of the house for the eight-month period were £4,200. No deduction has been made for the cost of using the office when calculating the net profit of £70,200.

The only item of plant and machinery owned by Danh is his motor car. This was purchased on 6 August 2023 for £14,800 and has emissions of 47g/km.

(b) For the year to 5 April 2024, the partnership made a trading loss of £12,600. Until 6 September 2023, profits and losses were shared Ebele 60% and Fai 40%. As from that date, profits and losses are shared Danh 20%, Ebele 50% and Fai 30%.

Danh will claim to relieve his share of the partnership loss against his total income for 2023-24.

During tax year 2023-24, he paid interest (gross) of £875 on a loan taken out to purchase his share in the partnership.

(c) Danh received rental income of £14,400 in tax year 2023-24. His allowable property expenses were

£1,480 and he also paid interest of £5,000 on a mortgage loan with which he had partly financed the purchase of the rented residential property.

Required:

Calculate Danh's income tax liability for 2023-24, assuming that he does not claim fixed rate deductions for any of his business expenses.