Preparing, approving and submitting returns
Preview, approve and submit: the difference
What each stage means, and the point at which anything reaches HMRC.
Last reviewed 25 October 2026Preparing a VAT return has separate stages. Only the last one sends anything to HMRC.
| Stage | What it is | Reaches HMRC? |
|---|---|---|
| Preview | A read-only look at how invoices are classified. Not saved as a return. | No |
| Calculation | A saved VAT return for a period, with the nine boxes, validation and reconciliation checks. | No |
| Approval | A person confirms the figures are correct. | No |
| Submission | The approved return is sent to HMRC after a declaration. | Yes |
Statuses you will see
- Draft or calculated: a return exists but has not been reviewed.
- Ready for review: the checks passed. It can be approved.
- Validation failed: something needs attention before it can be approved. See Resolving validation errors.
- Approved: ready to submit.
- Submission pending: a submission is in progress.
- Submitted or accepted: filed with HMRC. The receipt is in the submission history.
- Rejected: HMRC rejected it. Correct the cause and recalculate the period.
- Submission outcome uncertain: see An uncertain submission.
The environment (sandbox or production) is shown on every page, so it is always clear whether a submission is a test.
Related articles
VAT preview
A read-only look at how your invoices are classified into the VAT boxes.
Approve a return
What approval means and what you confirm when you approve.
Submit a return to HMRC
The declaration, the confirmation and what you are charged.