BPP qtn 15

More Ltd prepares accounts to 30 September each year. It was given notice by HM Revenue & Customs (HMRC) to submit its corporation tax return for the year to 30 September 2022 on 30 November 2022. The return was submitted on 1 December 2023. This was the first late return for the company.
What is the maximum penalty payable by More Ltd as a result of its late submission?

There is a £100 penalty for late return which is submitted within three months of the due date (here 12 months after the end of the period to which the return relates)

is this answer correct? i didnt quite understand .. when was the tax return due?
the time limit to settle it is 9months and a day, right?,so july 1st?
they paid on dec , 5 months late? where am i going wrong?