On this page you let HM Revenue & Customs (HMRC) know of each customer that you’ve made reverse charge sales to.
Enter the name and telephone number of the person HMRC should contact with any Reverse Charge Sales Lists queries.
If you are amending a declaration the sales list details will be pre-populated. You can update these details by deleting, adding or amending any incorrect information as appropriate.
When you are ready to continue with this amended declaration, click the ‘Review & submit’ button.
For each customer that you’ve made reverse charge sales to, you must tell us the customer's UK VAT Registration Number and, for each calendar month in the period, the total net value of reverse charge sales to the customer. This means, for example that if you are to submit a quarterly RCSL for April, May and June you must tell HMRC, for each customer, 3 values – one each for April, May & June.
You must enter the customer’s UK nine-digit VAT Registration Number, ie 123456789 (without the 'GB' suffix, branch identifier or TURN number).
Shows the calendar month and year for the VAT period.
Please add together the values of all the reverse charge sales for the customer in the month, including any adjustments. You must declare the whole pound amount only by rounding to the nearest pound or removing the pence. If after adjustments, the value is zero you must still submit the information by entering '0' alongside the appropriate month. Likewise if the total net value is a negative figure you must submit the information with a negative sign, for example -1000.
If you made reverse charge sales to a customer for one month or more in the period, but not every month, you must record '0' value for the month(s) where you made no reverse charge sales.
Please select this box if you want to remove all the data you have entered for this customer. The correct information can then be entered in the next available section.
Please note: The deleted information will only be removed once you've clicked one of the following buttons:
Click this button for more customer lines to complete. The information you've already entered will be retained unless you have selected the 'Delete this customer' option for any of your customers.
If the above message appears on the 'Make Declaration' page, a required information field hasn't been completed or the customer VAT Registration Number/details have been repeated or left blank.
If the above message appears your declaration contains inconsistent data. Please edit the lines marked as these have been identified as invalid.