Sir can you please tell how to approach this type of questions on POA.
Eva’s income tax liability and class 4 national insurance contributions (NIC) for the tax year 2017/18 are £4,840. Her income tax liability and class 4 NICs for the tax year 2016/17 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 2017/18 without being charged interest?