Frances paid income tax and Class 4 NICs of £47,000 for tax year 2019-20, of which £19,000 was paid via the PAYE system. Her total liability for 2020-21 is £69,000, of which £21,000 is paid via PAYE. Her payments for 2020-21 are as follows:

Calculate the late payment penalties and interest payable for the year, assuming that any penalties are paid on 15 December 2022 and that interest is charged at 2.6% p.a.

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15 February 2021 14 September 2021 3 February 2022 15 December 2022 4 14,000 14,000 16,000 4,000