Best practice for managing VAT payments

Hopefully just a quick one. In the banking section, when a client pays VAT owed to HMRC (for example - this could also be a refund) and you see the transaction going out of the bank, is it best to:

A). record the transaction as an expense in the VAT Suspense account, or

B). create a VAT payment in the taxes section and match the transaction to that payment?

I am looking through the books for a client and it looks like both have been done in the past. 

Many thanks for help.