Preparing, approving and submitting returns
Submit a return to HMRC
The declaration, the confirmation and what you are charged.
Last reviewed 25 October 2026Only an approved return can be submitted, and only by someone allowed to submit. Accountants can be allowed or not allowed to submit on a person-by-person basis.
Submit
On the return page, under HMRC Submission:
- Check the line that says which period you are submitting and to which HMRC environment, sandbox or production.
- Choose Submit to HMRC.
- Read the declaration, and tick I make this declaration to HMRC.
- Choose Confirm and submit.
The environment is shown so that you can tell a test from a real filing. If the environment cannot be determined, submission is disabled until you reload the page.
Charges
Where billing applies, the confirmation tells you what will be charged: you are charged when HMRC confirms the filing, not before. See Billing and receipts.
After you submit
The return moves to submission pending, then to submitted or accepted when HMRC confirms, with a receipt in the Submissions tab: form bundle number, processing date, charge reference where there is one, and receipt reference. If HMRC rejects it, the reason is shown and you correct the cause and recalculate. If the answer is uncertain, see An uncertain submission.
Do not submit the same period again while a submission is pending or uncertain.
Related articles
What approval means and what you confirm when you approve.
What to do if you do not know whether HMRC received a return.
Pay as you file, the annual plan, and your VAT receipts.