今天给大家带来了ACCA F6精选测试题：Administration，还有答案及解析，大家可以做做看！

 

Question：Bridget filed her tax return for 2012/13 on 28 February 2014.

 

She may give notice to an officer to amend her tax return and self-assessment up to:

 

A.31 October 2014.

 

B.28 February 2015.

 

C.31 January 2015.

 

D.30 November 2014.

 

The correct answer is:C

 

Within 12 months of the due filing date(31 January,not the actual filing date),the taxpayer can give notice to an officer to amend his tax return and self assessment.