Error on previous VAT return

I have made a couple of errors on a previous VAT return which I now want to amend on my current VAT return. I know I need to add these as adjustments in the VAT return before I do my next submission. But I assume this will not adjust the VAT liability shown on the chart of accounts. I plan to do a journal to correct the relevant nominal codes and VAT but can you confirm if I should post the journal to 2201 purchase tax control account or the 2202 VAT liability code?

Neither - if you make manual adjustments to your vat return that affect the amount of vat due then the adjustments will be applied to the VAT liability (2202) code, with the balancing double entry going to “manual adjustments” (2204). For example, if you owe an extra £50 VAT then you’d end up with £50 debit on 2204 and you’d need to balance that with a £50 credit in another journal, transferred from general sales or whatever.

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Excellent, thanks for the reply. I didn’t realise it would create a journal for the VAT return adjustment. I will do that and then transfer from manual adjustments to the correct place.

I’ve just edited my original post now I’ve looked up the code - 2204.

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