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HMRC internal manual

VAT Assessments and Error Correction

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

Where an assessment has been notified on form VAT1001 and has subsequently been reduced or withdrawn, form VAT1002 should be completed if appropriate and forwarded for countersignature with the VAT643.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