How often do I have to submit a RCSL?
You will have to submit a RCSL for each of your VAT Return periods. This means if you submit:
- monthly VAT Returns you must submit monthly RCSLs
- quarterly VAT Returns you must submit quarterly RCSLs for the same stagger as your VAT Returns
- annual VAT Returns you must submit an annual RCSL for the same 12 months as your VAT Return
- non standard VAT Return periods you must submit RCSLs for those same periods
You must submit your RCSL before the due date, ie by the 30th day of the month (28/29th for February as appropriate) following the end of your VAT Return period. When submitting your RCSL electronically you are making a legal declaration. If you don't submit a declaration containing complete and accurate information by the due date, you may have to pay penalties.
