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Question 4b (extract)
Tax rates
TX 2014 Tax Rates and Allowances
Chi Needle was born on 27 August 1968.
She commenced self-employment as an acupuncturist on 6 April 2013, and for the year ended 5 April 2014 her trading profit using the normal accruals basis was £52,400.
Required:
(b) Advise Chi Needle of the latest date by which a paper self-assessment tax return can be filed for the tax year 2013–14, and the deadline should she wish to make an amendment to this return. (2 marks)