VAEC9040 - How to assess and correct: VAT Amendments: Assessment affecting visit advice

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

Where an assessment has been notified on form VAT1001 and has subsequently been reduced or withdrawn, form VAT1002 should be completed if appropriate and forwarded for countersignature with the VAT643.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.