Hi carolann_c The amount in the control account may not match the amount in the VAT return due to any historic transactions within the control account that have not been included in any periods marked as filed/submitted. 

If the exceptions that are appearing are not genuine then are tier 2 support team would be able to remove the exception amounts.To enable them to do this you would have to contact our telephone support team, they would then in turn raise it to the tier 2 department. The agent would require access to your account and written confirmation from you of the amount you wanted the exceptions reduced by relating to each box/the amount showing in each box should be.