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. 3. Najat's VAT return has shown a VAT payable to HMRC amounting to 8,135. The following errors and omission were also discovered during the quarter. VAT of 998 on the purchase of office equipment was not recorded. VAT on sales of computer equipment, 4,300 VAT exclusive was not recorded. Credit note received (750 + 150VAT) was not recorded. Required: Compute the net error (VAT payable / reclaim) by Najat. . . CILO 4: Report VAT relation information in accordance with regulatory and organizational requirements. Coverage