Good morning,

Thank you for your informative response 

After reading through your advice I noticed that I did indeed post to an income account, but...

To ensure the amount was deducted from the vat return I placed a minus in front of the amount to adjust the vat to be paid.  

Am I correct in thinking that this has therefore increased my income account rather than decrease it?

My accountant was incapacitated so I had to do the return thinking it would be easy enough