VAT Return - correcting errors

AMorrison Registered, Tutor Posts: 1
From on correcting errors using later VAT returns.

"How to make the adjustment
When you submit your next return, add the net value to box 1 for tax due to HMRC, or to box 4 for tax due to you."

Is that saying that if e.g output tax was over-stated on a previous return, the correction would be in box 4 rather than a deduction from box 1?

I've looked at the VAT Regulations but can only find the entries to be made in the VAT Account - I don't see anything on which boxes should be used.

Anybody know?

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