Hi,

If you're seeing three VAT accounts in Odoo Sales Tax Control, Purchase Tax Control, and HMRC VAT Account that's normal for UK VAT setups. The Sales Tax Control holds the VAT you charge on sales, and the Purchase Tax Control holds the VAT you pay on purchases. At the end of your VAT period, Odoo moves the difference between them to the HMRC VAT Account, which shows what you owe or are due back from HMRC. For a basic overview of how UK VAT works in Odoo, you can check out this blog:

https://www.cybrosys.com/blog/an-overview-of-accounting-localization-for-the-united-kingdom-in-odoo-17

Hope it helps