Reverse Charge Sales Lists and MTD

The scope of the Making Tax Digital (MTD) for VAT project currently covers only VAT100 returns. It does not include other VAT services such as:

Most of these services continue to be available as previously. The exception to that is the Reverse Charge Sales List (RCSL); RCSL returns cannot be filed by businesses that have signed up to MTD for VAT.

The message on HMRC’s service availability page says:

‘Customers that have signed up to Making Tax Digital for VAT are not yet able to submit details of their Reverse-Charge Sales List returns using this service.

We are working to provide the functionality to allow you to do this. In the meantime if you have joined Making Tax Digital and are required to continue making Reverse-Charge Sales List declarations, you should continue to keep the relevant records and information.

No penalties will be charged as a result of any delay.’

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