For the tax year 2013–14, Alfred wants to file his self-assessment tax return online, whilst Edward wants to file a paper tax return and have HM Revenue and Customs prepare a self-assessment on his behalf.

Alfred is self-employed
Edward is employed

Required:
(i) Advise Alfred and Edward King of the latest dates by which their respective self-assessment tax returns for the tax year 2013–14 should be filed given their stated preferences. (2 marks)

(ii) Advise Alfred and Edward King as to how long they must retain the records used in preparing their respective tax returns for the tax year 2013–14.

Note: You should ignore the possibility of HM Revenue and Customs carrying out a compliance check.