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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 2026

Preparing 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.

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.