In current year accounts you need to adjust figures for expenses and income, make net of vat for last year end by calculating vat reclaimable on expenses and payable on income
Entries would be based on last year’s accounts
Dr Vat a/c
Cr Expenses accounts
Dr Sales
Cr Vat
Any balance on vat account would be reported in next vat return, any corporation tax adjustment will be automatically accounted for this year.
You would need to adjust R&D relief figure for last year though