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HMRC internal manual

VAT Reverse Charge

The Reverse Charge Sales List (RCSL): The legal obligation to submit an RCSL


Guidance regarding RCSLs can be found in section 11 ofNotice 735.

Any VAT registered taxable person who supplies goods specified in the Value Added Tax (Section 55A)(Specified goods and services and excepted supplies) Order 2010 must submit an RCSL. Failure to submit an RCSL may incur a penalty.

RCSLs do not include the supply of a specified service.

The law relating to a taxable person’s legal obligation to submit a RCSL is set out in Part IV, Regulations 23A-23D of the VAT Regulations 1995 (SI 1995/2518).

When a taxable person makes a supply of specified goods, he must notify the Commissioners of that fact within 30 days of the day on which the supply is made. This notification and submission must be done online or, in exceptional circumstances, where HMRC may decide that this can be done by email, and includes nil returns.

Failure to submit an RCSL

If a taxable person fails to submit an RCSL he may be liable to a penalty. VATREVCHG32000 looks at this issue in more detail.