Flat Rate - Benefit/Cost

Palms

Hi all
Have a client on Flat Rate Scheme and VAT returns are all processed on Sage v2015. There is a revenue code 'Flat Rate - Benefit/Cost'.
Not 100% what this is (other than what it says on the tin) or how to process it with my year end. Is it classed as income?

Thanks for your help.

Palms

Thanks. Was thinking along these lines but needed clarification