Please could you provide the calculation to adjust for VAT on hot food sales on the VAT return.

Example: takings £100,000; zero rated £94,900/standard rated £5,100
What figure is adjusted in box 1 in respect of the above figures and how is it calculated?  
Thank you.
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Box 1 is the amount of VAT due in this period on sales - i guess in your case is 20% of 5,100 (if the 5,100 is the sales before VAT).
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