How do HMRC adjustments get accounted for in VAT control account?

SarahI Registered Posts: 1
Hi, I'm just starting on level 3 and have a query about the VAT control account. When you have to record a purchase where the VAT is not allowed to be reclaimed (e.g. company car, customer entertainment etc.) How do you record this in the VAT control account? If you include this non-claimable amount then the total owing/owed to HMRC will not equal the figures on your VAT return? Any help greatly appreciated thanks!
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