I had some purchases in April's VAT return where the VAT was not claimed (no receipts). In May I was given the receipts so I then entered an adjustment to May's VAT return for the VAT that could have been claimed in April. This (in Sage) DR 2202 VAT Liability and CR 2204 Manual Adjustments. My question is where do I then journal the manual adjusment to? The cost was already entered in April's ledger so is present in both the P&L and creditors' accounts. Sage info online does not help either as it just says that the manual adjustment is not included in the sales or purchase tax control account and so gets posted as a journal between the vat liability and manual adjustment accounts. If needed you can then journal out to relevant nominals but I cannot figure out where this should go?