On 21 March 2018 , Penny is made redundant by her employer. She receives statutory redundancy pay of £4,750 and an ex gratia payment of £32,000 from her employer as compensation for loss of employment. Her only other income in tax year 2017 -18 is her salary of £41,415 and building society interest of £1,000. She is not a Scottish taxpayer.

Calculate Penny's income tax liability for 2017-18.