Stupid VAT question

[Hassled]

I've messed up in our VAT payments (DH self employed) and am busy correcting my mistakes with the form Voluntary Disclosure of Errors on VAT Returns.
Is Input Tax the money payable to C&E, and output Tax the money repayable to us, or is it the other way around?
I do have a handy HMC&E guide but it doesn't allow for really really thick people .

shameless bump

Input tax is what you've paid out in VAT, output tax is what you've charged customers in VAT.

The amount payable to C&E is output minus input.
If this is a negative number then you're owed a refund.

HTH

Thank you - you are stars! The form can be officially completed.