I had an issue with exceptions appearing on a VAT return I was getting ready to submit and could not understand where these had come from as the previous return was spot on.

I discovered that I had at some point gone back to some transactions that were already filed to alter the categories and for some reason when I had saved it, it had applied VAT at 20% to items that were not subject to it originally.

I went into the exceptions report and visited each one and removed the VAT from the ones that should not have it and it was sorted.

I suppose same thing would happen if you went back after filing and added VAT where there was none when filed.

Anyway, sorted mine.