SolvedVATREC13030 | Credit and Debit notes: Accounting for credit notes
From HM Revenue & Customs · VAT Traders’ Records Manual
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45) - GOV.UK (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.