Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax
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