A self-employed individual must file an annual self-assessment return of income on or before:
A31 January
B31 MarchCORRECT
C30 June
D31 December
ICANTaxationPersonal Income Tax: Reliefs and Computation2023
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Why the answer is B, and why the others tempt you.
Individuals in self-employment file returns of income for the preceding year by 31 March. Employers separately file Form H1 for their employees by 31 January.
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