As per HMRC requirements:
Format of boxes (HMRC requirements here)
Boxes 1, 2, 3, 4:The value must be between -9999999999999.99 and 9999999999999.99.
Box 5: The value must be between 0.00 and 99999999999.99
Boxes 6, 7, 8 and 9: The value must be in pounds (no pence) between -9999999999999 and 9999999999999.
Rounding of boxes 6 to 9 in the VAT return:
- round anything 0.50 or above upwards and 0.49p downwards
- 0.50 itself and any figure up to and including 0.99 will be counted as 1 and anything from 0 up to and including 0.49 will be counted as 0.