ACCAF6稅務(wù)習(xí)題：個(gè)體經(jīng)營(yíng)者
Question：Ray draws accounts annually to 31 December. He decides to change his accounts date and does so by drawing up a 16 month set of accounts covering the period 1 January 2011 to 30 April 2012.
What is the tax year of change?
A. 2010/11
B. 2011/12
C. 2013/14
D. 2012/13
The correct answer is: 2011/12.
Earlier of:
2011/12 (first tax year in which there are no accounts drawn to 31 December) or
2012/13 (first tax year in which accounts are drawn to 30 April).
Year of change is therefore 2011/12.
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