每日一练
发布时间：2017-03-01 
今天给大家带来的“每日一练”题目是来自ACCA F6《税务》基础测试：Administration。
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
Answer：
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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