| Accounting date | The date to which a company prepares its accounts. |
| Accounting period | The period for which CT is assessed under the Taxes Acts ( CTM01400 onwards). |
| Delivered | A return must be physically received by the Inspector or his staff before it is regarded as delivered ( CTM93150). |
| Filing date | The date by which companies must deliver a CT return to the Inspector referred to in TMA70/S11 (4) as the final day for delivery of the return - ( CTM93060). |
| Final day for delivery | See filing date. |
| Fixed penalty | A penalty for the late delivery of a return which varies from £100 to £1,000 according to the degree and habit of lateness ( CTM94010). |
| Joint amended return | An amended return made under the special joint amended return arrangement for group relief claims ( CTM97890). |
| Group principal | The company whose Inspector co-ordinated a special arrangement for group relief claims ( CTM97880). |
| Late payment interest | Interest charged under TMA70/S87A on payments of CT made after the due and payable date ( CTM92190). |
| Period of account | The period for which accounts are prepared by the company. |
| Repayment interest | Interest payable under ICTA88/S826 on repayments of CT or IT, or on payments of tax credit made after the due and payable date ( CTM92240). |
| Return period | The period for which a CT return is required under TMA70/S11 ( CTM93020). |
| Section 11 period | See specified period. |
| Served | A notice is deemed to be served on a company (Section 11 notice) on the fourth working day after it has been posted unless the contrary is proved ( CTM93070). |
| Specified period | The period which is shown on the notice to deliver a return (form CT203). This will be a period that the Inspector expects to be a return period, but if the company's circumstances have changed the return period may be different. It is known by the computer system as the Section11 period (CTM93020). |
| Section 11 notice | The notice to deliver a return (form CT203) which must be served on a company in order to impose the obligation to deliver a return. See CTM93005 and CTM93010. |
| Tax-geared penalty | A penalty for the late delivery of a return, which is calculated by reference to tax unpaid. The penalty is charged at 10% or 20% of the tax unpaid according to the degree of lateness ( CTM94050). |
| Tax unpaid | The amount of CT unpaid, 18 months after the end of that accounting period (CTM94050). |
