ACCAF6基础测试:Administration
来源 :中华考试网 2016-11-17
中Question:Wayne is a sole trader.
Until what date must he retain his self assessment records for the 2012/13 tax year?
A. Until 5 April 2014
B. Until 31 January 2019
C. Until 5 April 2018
D. Until 31 January 2015
The correct answer is: D
Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplementary source of income such as property income or gains, the records must be kept for 5 years.