This page gives you a summary of available Reverse Charge Sales Lists (RCSL) due for submission to HM Revenue & Customs (HMRC) and also lets you view or amend any previously submitted Sales Lists.
Please note: Sales Lists are available on a 3 year rolling basis (specifically 3 years back from the most recent RCSL period end date). However, for those businesses who’ve notified HMRC that they’ve stopped making RC Sales, the service will allow you 12 months from the last RCSL period end date to submit any outstanding Sales Lists. After this 12 month period the facility to submit or amend a Sales List online will be withdrawn.
Select a different trader
An Agent can select the RCSL Service for a different VAT business they have been approved to represent.
Notify HMRC if you have ceased RCSL trading
Follow the link to notify HMRC that you have stopped making reverse charge sales.
Notify HMRC if you have recommenced RCSL trading
Follow the link to notify HMRC that you have recommenced making reverse charge supplies. You must notify HMRC within 30 days of this date.
Terms & Conditons - You should read the terms and conditions before using the service and print them off for future reference. By using the service you are agreeing to the terms and conditions.
Available periods
This is a list of available RC Sales Lists due for submission to HMRC. It shows the status of each, and provides links to any follow on action:
- Period: These are the dates of the VAT periods you have already entered for which you need to submit an RC Sales List. If the required period is not listed, click ‘add here’.
- Status: Shows the current status of your RCSL declaration as either 'Open' or 'Saved':
- Open: Shows which RC Sales List is available for you to complete and submit on or before the agreed due date. (By the last day of the month following the end of your VAT Return period.) If a VAT period’s dates are incorrect, click 'Edit'.
- Saved: The RC Sales List has been saved but not yet submitted.
- Options - Shows the current options of your RCSL declaration as either 'Make Declaration', 'Nil Declaration', 'CSV Upload Declaration', 'Continue Declaration' or 'Delete'.
- Make declaration: Choose this option if you've made any reverse charge sales in the period. Best suited for short declarations.
- Nil declaration: Choose this option if you've not made any reverse charge sales for the whole of the VAT period. Nil declarations must be submitted.
- CSV upload declaration: Choose this option if you want to make your declaration by submitting a CSV file containing your RCSL data. Best suited for long declarations.
Please note: The maximum file size you can upload is 900KB.
- Continue declaration: Lets you continue working on a previously saved, unsubmitted or amended, RC Sales List.
- Delete: Lets you delete the saved and unsubmitted RC Sales List.
Please note: For businesses submitting RCSLs on a quarterly or annual basis, the current VAT period for the RCSL may be added from one week before the period ends.
For example, the RCSL for the VAT period ending 31 March may be entered from 24 March.
Completed periods
This is a list of submitted RC Sales Lists. It shows the status of each and provides links to any possible follow on action:
- Period: These are the dates of your VAT period for which you need to submit an RC Sales List.
- Status: Shows the current status of your RCSL declaration as either 'Submitted (CSV)', 'Submitted (Nil)', 'Submitted (online)', 'Amended' or 'Saved':
- Submitted (CSV): The RC Sales List has been submitted by CSV.
- Submitted (Nil): The RC Sales List has been submitted as a nil.
- Submitted (online): The RC Sales List has been submitted on the online form.
- Amended: Displays the date and method of submission of when you amended the RCSL declaration.
- Saved: Displays the date and method of submission of when you saved your amendments to a previously submitted RCSL declaration.
- Options - Shows the current options of your RCSL declaration as either 'View summary', 'CSV', 'Nil', 'Online', 'Amend', 'Continue Amendment' or 'Details'.
- View summary: Lets you view a previously submitted RC Sales List.
- CSV: Lets you amend a previously submitted CSV RC Sales List.
- Nil: Lets you amend a previously submitted online/CSV RC Sales List to a nil declaration.
- Online: Lets you amend a previously submitted online RC Sales List.
- Amend: Lets you amend a previously submitted nil declaration to a CSV or online declaration.
- Continue Amendment: Lets you continue working on an amendment to a previously saved submitted RCSL declaration.
- Details: Lets you amend your contact details for the previously submitted nil declaration.
