Making Tax Digital and Reverse Charge Sales Lists

Jan 20, 2020

Currently, the scope of Making Tax Digital (MTD) for VAT only covers submission of VAT returns. Other services are not currently included and these continue to be available in their previous form except for submissions of a Reverse Charge Sales List (RCSL).

RCSL returns cannot be filed by businesses that have signed up to MTD for VAT. HMRC’s service availability page reads as follows in that respect:

‘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.’