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ACCAF6基础测试:Administration

来源 :中华考试网 2016-11-17

  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.

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