VAEC9040 - How to assess and correct: VAT Amendments: Assessment affecting visit advice
For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200
Where an assessment has been notified on form VAT1001 and has subsequently been reduced or withdrawn, form VAT1002 should be completed if appropriate and forwarded for countersignature with the VAT643.
You can find further details of the VAT1002 procedures in the Small and Medium Enterprises Assurance Manual.