The reason for linked cells to come through as #spill is where more than one cell has been selected when you have linked to the VAT Filer.
We have had a few cases whereby clients have highlighted cells on the source file as well as the VAT Filer and so the system is trying to then link to multiple cells which you cannot do.
It can also be linked to a formatting issue where the cell you are trying to link to is a merged cell.
Another reason is if, for example, the business name runs across more than one cell, you may need to increase the width of the business name column.
You will need to link each box on the VAT Filer to one cell on the source file ensuring that the cell is not a merged cell and when complete try your submission again