VATREC13030 - Credit and Debit notes: Accounting for credit notes
Notice 700/45 (How to correct VAT errors and make adjustments or claims) gives guidance on how to adjust VAT accounts if a credit note has been issued or received.
Notice 700/45 (How to correct VAT errors and make adjustments or claims) gives guidance on how to adjust VAT accounts if a credit note has been issued or received.