Client bought property for €170k in June 2015. He was advised vat amount in CGS from 2005 was 126,512 of which 10/20 had expired. On review of Vat 3’s we note client did not self account for vat. We need to file supplementary return for this period. Should this have been 63,256 (being half of 126,512) or 22,950 being 13.5% of 170k. Thanks.