return period

return period
The quarterly accounting period for tax payable by companies, to 31 March, 30 June, 30 September, and 31 December. Larger companies are required to pay corporation tax in instalments based on their estimated liability for each period. If the end of the accounting period does not coincide with one of these dates, there are five return periods in the year. The year end identifies the fifth return period; e.g. for an accounting period to 31 May, the return periods would be 31 March, 31 May, 30 June, 30 September, and 31 December.

Accounting dictionary. 2014.

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