Paying Corporate tax on FRS VAT

[aa2006]

I have a question regarding whether corporate tax needs to be paid on any VAT I get to keep as part of the FRS. For example my VAT is 834.74, but with the FRS I am only expected to pay C&E 672.56 leaving a profit of 162.18, should I deduct 19% for corporate tax. Or does the whole amount count towards dividends

Thanks in advance

[Pondlife]

Yes, CT is due on it.

HTH

[aa2006]

Thanks, thought it would be