問題: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
  答案:The correct answer is: Until 31 January 2019.
  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.