Thanks for joining this thread, @walkabout. 

Allow me to share some insights about deleting the VAT filed journal in the program.

Marking your VAT period as filed in the program creates a journal entry. This entry moves the amount of VAT due from the VAT Control account to the VAT Suspense. It is dated to the VAT period/quarter end date and can be located by viewing all transactions in VAT Suspense. The system will not allow any sort of amendment to this journal.

Since this journal was created by the system when you unfiled a VAT return, there isn't an option to delete it. You can only edit the dates when refiling it. 

For more information about managing your VAT returns, here's a great article you can refer to: Submit A VAT return in QuickBooks. 

For your concern @fullsteamahead, can I ask for a screenshot about the re-payment from the incorrect filed return? This way, I can provide the accurate resolution for your issue. 

This will get you moving today. I'll be around to help if both of you need anything else. Have a good day.