Start with an approved definition
Identify the applicable return, reporting period, scope and effective definition. Confirm the source specification and approved mappings. Distinguish the internal working paper from a regulator’s required transport file.
Keep the source and the control separate
Retain original source deliveries and independent accounting controls. Validate completeness, identifiers, units and totals. A prepared figure needs a traceable source and a reconciled basis before it is ready for review.
Preserve every review and correction
Move the prepared version through independent checking and approval. Explain replacement sources and revisions. Retain earlier versions and the original obligation deadline so a correction does not erase the history.
Record what actually happened externally
Keep actual submission, acknowledgement, rejection and acceptance evidence distinct. Do not mark a return accepted merely because a working paper is approved or a portal receipt exists. RegQuanta’s evidence workflow supports the institution’s approved filing process.