题目内容
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？
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