Roseanne is a Scottish taxpayer. She starts trading on 1 July 2023 and prepares accounts for the 16 months to 31 October 2024. The adjusted trading profit for this period is £38,560. Her only other income is bank interest of £500 per annum. In April 2024 she receives a notice to submit a tax return for 2023-24 but does not submit this return until 17 March 2025. The return is submitted electronically. Also on 17 March 2025, she pays all of the income tax and Class 4 NICs which fall due for payment on 31 January 2025.

Required:

(a) Calculate Roseanne's liability to income tax and Class 4 NICs for tax year 2023-24 and state the amount (or amounts) that fall due for payment on 31 January 2025. (Ignore Class 2 NICs).

(b) Calculate any possible interest and penalties payable by Roseanne, assuming an interest rate of 6.75% per annum.