At the end of a Vat quarter the following postings should be made once the VAT figures have been checked and verified.
Post a BPN for the amount of VAT due to HMRC for the relevant Quarter from the control nominal.
Post journals for the relevant Quarter from the VAT nominals of 20%, 5% etc to the VAT Control account 9400.
The control nominal 9400 should net back to zero once the relevant postings have been made.