Home For AAT student members AQ 2013 AAT Level 3 (Level 6 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

Indirect tax help

In the vat account there is purchases and sales returns on the debit side and sales and purchases returns on the credit side. So for box 1 would you put sales +purchases returns?


  • Jules18Jules18 Settling In Nicely Registered, Tutor Posts: 102
    No - Box 1 is Sales minus sales returns plus other items such as fuel scale charge. The VAT Return does not follow the control account when it comes to returns.
Sign In or Register to comment.