Thank you for your question..
Box 5 is net VAT to be paid to HMRC or reclaimed.
Value of all outputs (including non-VAT sales) excluding any VAT go in Box 8.
More information on what goes in each box is covered here (look at section 3)
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Hello there, just checking if you need further information or explanation on points covered.