Registering, enrolling for and activating to use the RCSL Service



Registering and enrolling

Using the RCSL Service

Further information


Log in to the RCSL Service

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.

Registering and enrolling

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:

  • select either ’Register as an Organisation’ or ’Register as an Agent’ (if you will be submitting RCSLs on behalf of other businesses)
  • select ’Register with a User ID’
  • on the ’Register for online services’ screen, enter your name (not company name), your email address and your chosen password
  • your User ID will only be displayed on screen. You will not be sent a copy through the post. Please make a note of your User ID.

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:

  • your organisation’s VAT Registration Number
  • your postcode
  • the date of registration for VAT
  • the month of your last VAT Return period and the amount of the net VAT due

Using the RCSL Service

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:

  • Make Declaration – Choose this option if you have made any reverse charge sales in the VAT period. Best suited for short Declarations.
  • Nil Declaration –Choose this option if you have not made any reverse charge sales for the whole of the VAT period. You are still required to submit a RCSL Declaration for the VAT period.
  • CSV Upload Declaration – Choose this option if you wish to make your Declaration by submitting a CSV file containing your RCSL data. Best suited for long Declarations.
    Please note:
    Maximum file size you may upload is restricted to 900KB.

Further information

FAQ: Reverse Charge Sales List (RCSL)

Online Services Terms & Conditions

RCSL - Reverse Charge Sales List

Terms & Conditions - Reverse Charge Sales List (RCSL)

VAT Information Sheet 08/07 - VAT: Reverse charge for purchases and sales of mobile phones and computer chips

VAT reverse charge for mobile phones and computer chips

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