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What is Stagger

Tax Definition:-

The schedule of months in which quarterly returns for VAT and Insurance Premium Tax (IPT) are due. Traders registered for VAT and IPT are generally required to submit returns every quarter. For administrative purposes, the dates on which returns are due are staggered through the year. When you register for one of these taxes, you will be notified of which four months will mark the end of your quarterly tax periods. These are known as the "stagger". Normally, a stagger will be allocated by Customs and Excise. Under some circumstances, however, a trader can request to be put on a particular stagger.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-12-12 00:27:50

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