Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Default Interest Manual

HM Revenue & Customs
, see all updates

Commercial restitution: Differences in stagger or return length between taxpayers

There will be cases where output tax could be recovered by a third party as input tax, but the third party is on a different stagger or length of accounting period from the taxpayer you are assessing. 

Normally you need not take account of a difference of stagger or length of accounting period between taxpayers when considering if interest should apply.