《国家基本公共卫生服务规范(第三版)》(以下简称《规范》)中,关于预防接种提到,脊灰疫苗第3剂要在<12月龄完成,但是程序表里面为什么没有体现?
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Rajesh is a sole trader. He correctly calculated his self-assessment payments on account for the tax year 2015–16 and paid these on the due dates.
Rajesh paid the correct balancing payment of £1,200 for the tax year 2015–16 on 30 June 2017.
What penalties and interest may Rajesh be charged as a result of his late balancing payment for the tax year 2015–16?
A. Interest of £15 only
B. Interest of £36 only
C. Interest of £36 and a penalty of £60
D. Interest of £15 and a penalty of £60
Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2015–16 are £4,840. Her income tax liability and class 4 NICs for the tax year 2014–15 were £6,360.
What is the lowest amount to which Eva could make a claim to reduce each of her payments on account for the tax year 2015–16 without being charged interest?
A. £4,840
B. £0
C. £3,180
D. £2,420