HM Revenue & Customs

Why is my Comma Separated Variable (CSV) file uploading as a Nil Return, when it isn't?

This may be because you are using an Apple Mac and created your CSV file in Excel for Apple Mac. In this case you need to save your CSV file as file type 'CSV for Windows'.

Please note: If the UK leaves the EU with no deal, the rules on EC Sales lists will change. Further information can be found in VAT for businesses in a no-deal Brexit.