You will need a Government Gateway account to use RCSL.
The Government Gateway is designed to allow you to have any number of services associated with your User ID. It is not necessary to create a new User ID for each service you wish to use. So if you already hold a Government Gateway User ID, you do not need to ’Register’ again, you may instead simply add the RCSL Service to your existing User ID.
A Digital Certificate is not required for the RCSL Service. However, if you do have one and are using it for other services that require a Digital Certificate you can still use it to log in.
If you do not have a Government Gateway account you can obtain a User ID directly through the Government Gateway website.
Steps to register and enrol:
Once you have registered with the Government Gateway, you can enrol for the RCSL Service through the ‘Select Services’ page. Select the VAT Reverse Charge Sales List (RCSL) Service and click ‘Continue’ at the bottom of the page.
In the ’Enter Your Details’ screen, input:
Log in through the HMRC website using your User ID and password.
After logging in to the RCSL Service for the first time, you will be asked to notify us of the date which you first make a reverse charge sale. You must also provide us with the name and telephone number of a contact, should we have an enquiry.
You will have to submit an RCSL for each of your VAT Return periods by the last day of the month following the end of your VAT Return period.
To submit RCSL data you have three options:
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