Preparing, approving and submitting returns
Approve a return
What approval means and what you confirm when you approve.
Last reviewed 25 October 2026A return that is ready for review can be approved from its page, under Approval.
What to check first
Review the nine boxes, the Validation & reconciliation section, and the Where figures came from tab, which shows the source records behind each box.
Approve
- Tick the confirmation that you have reviewed the figures, adjustments and reconciliation and confirm they are correct for HMRC.
- In single-operator mode (see Control modes) you also type the amount of Box 5, the net VAT due, to attest that you have read it.
- Choose Approve this return.
Approving does not send anything to HMRC. It makes the return ready to submit.
If the return changes
Recalculating a return makes a new calculation version and cancels any approval, so a changed return always needs approving again.
Who can approve
People with the right role. See Roles and permissions. Under dual control, a person who classified a source exception on a return cannot then approve that same return.
Related articles
Dual control and single-operator mode, and what protects approvals in each.
The declaration, the confirmation and what you are charged.
What each role can do, and who can submit to HMRC.