How do I enter an annual adjustment to repay an overclaimed vat to hmrc as a partially exempt charity?

Hello there, salandtk.

To adjust VAT liability in QuickBooks Online, please be guided by the steps below:

1. Go to Taxes, then select VAT and select Prepare VAT.
2. Click Adjust in the VAT line that you want to change.
3. Choose an Adjustment Date and VAT rate.
4. Select the Adjustment Account ▼ drop-down menu and choose an account.
5. To change the adjustment because you received a credit and you owe less VAT to the government, select an income account that you create for this purpose.
6. If you are making the adjustment to include a fine, penalty, or interest on a VAT return, select an expense account, such as Interest Expense or Non-deductible Penalties.
7. In the Amount section, enter the amount of the adjustment and hit Save.

For more information about VAT, check out: VAT: Getting Started.

I also suggest consulting to your tax adviser or revenue commissioner to give you tips in this topic.

Loop me in if you need anything else. I'll be here to help. Take care.