What goes in the VAT control account

The VAT control account is the general ledger account for VAT. Its balance is what Rowan Joinery owes to HMRC, or what HMRC owes back.

Output tax

VAT charged to customers on sales. It is owed to HMRC, so it is a credit

Input tax

VAT paid to suppliers on purchases. It is claimed back from HMRC, so it is a debit

A return turns the entry round. VAT on a sales return is a debit, because less is owed to HMRC. VAT on a purchases return is a credit, because less can be claimed back.

A payment to HMRC is also a debit: the amount owed goes down.