APD7330 - Assessments and voluntary disclosures: Reductions and withdrawals of assessments: Reducing or withdrawing an assessment

When can an assessment be reduced or withdrawn?

An assessment may be reduced or withdrawn as a result of a:

Stage	Who	Action
1	Review officer instructs the CAT - once the reduction has been agreed	Complete form APD642 – see APD7330. Issue the top copy to CCU for input. Retain bottom copy in the traders’ file.
2	CCU	Input form APD642. The system will then produce a notice of reduction in duplicate. Unless otherwise requested by review officer, issue one copy to the trader and the other to the CAT.
3	Review officer/CAT	May request that CCU send the traders copy of the notice of reduction to them issue with their explanatory letter. On receipt of the notice of reduction check that it agrees with the details on the APD642. If the details differ contact CCU immediately.

Stage	Who	Action
1	Review officer to instruct CAT to	Complete form APD643 – see APD7350 Issue the top copy to CCU for input. Retain bottom copy in the trader’s file.
2	CCU	Input form APD643. The APD will then produce a notice of withdrawal in duplicate. Unless otherwise requested by review officer, issue one copy to the trader and the other to the CAT
3	CAT	May request that CCU send the trader’s copy of the notice of reduction to them to issue with their explanatory letter. On receipt of the notice of withdrawal check that it agrees with the details on the APD643. If the details differ contact CCU immediately.