Настоящий пункт заполняется в отношении сумм налога, ИСЧИСЛЕННЫХ с доходов, полученных с 2011

Благодарю!

пример:
taxable profit: the profits on which the amount of Corporation Tax your company or organisation pays is CALCULATED; taxable profit includes profits from all types of taxable income such as trading profits and investment profits; also known as profits chargeable to Corporation Tax

источник: http://www.hmrc.gov.uk/ct/getting-started/new-company/glossary.htm#taxable_income

calculated +1 +1
примеров много. Очень.

Источник: http://www.revenue.ie/en/tax/ct/index.html
"Corporation Tax
Corporation Tax is charged on all profits (income and gains), wherever arising, of companies resident in the State, with some exceptions, and non-resident companies who trade in the State through a branch or agency.
How is a Company Taxed?
Companies pay Corporation Tax. This tax is charged on the company’s profits which include both income and chargeable gains. A company’s income for tax purposes is calculated in accordance with Income Tax rules. Chargeable gains are calculated in accordance with Capital Gains Tax rules."

Yippie,
earned income очень широкое понятие, применимое даже к bank interest (to earn = получать)

http://en.wikipedia.org/wiki/Income_tax

Some types of income, such as interest on bank savings, may be considered as personal earnings (similar to wages) or as a realized property gain (similar to selling shares). In some tax systems, personal earnings may be strictly defined where labor, skill, or investment is required (e.g. wages); in others, they may be defined broadly to include windfalls (e.g. gambling wins).