VAT Liability Correction

What will be the right way to correct the VAT liability balance which should be from being on a debit to credit balance? I have inherited a mess from previous person who did not use the accounting software the proper way and so the whole VAT is in a mess. I was able to correct the input and output tax but it is leaving with a debit balance on VAT liability which should be a credit balance and this amount being the amount due in the next return.

Should I debit P&L account by the amount and credit VAT liability account by the same amount to leave me with the correct figure?

Please help!

book your correct expenses and income along with correct vat amounts, then work out how much vat should be for particular period and what has been submitted, do a one of correction at next return it self by adjusting box 1 or 4 figures to get overall vat returns balance correct with vat control account

what will be the correct journal entries if expenses and incomes have been reconciled with vat amounts and that I now have both input and output tax accounts in the correct balancing figures but still have the vat liability as a debit balance when it should be a credit balance which is the amount submitted to inland revenue. is it right for me put a journal through by debiting the P&L account and crediting vat liability account after going through all the income and expenses?
ricky.

What is the period you are trying to correct?
How much is total input and out put vat as per corrected balances?
How much are total net vat payables or refunds as per vat returns?