Jabran did not receive a notice to file a tax return for 2020-21 but he was aware that he had income which had not been assessed to tax. He notified HMRC of this fact on 2 October 2021 and a return notice was issued to him on 15 November 2021. He completed the return and submitted it with the necessary payment on 7 April 2022. Explain the penalties and interest which Jabran might be required to pay.