Previously if a journal was created the only way to get it to appear on a return was to create a VAT Journal. Now if you post a standard journal to either account 73501 (or output VAT) or 73502 (or input VAT) it affects my VAT return figures so there is no possibility to clear these accounts without changing advanced settings. It was more straight forward previously when you could post standard journals to either account 73501 (or output VAT) or 73502 (or input VAT) without affecting the VAT return.