HM Revenue & Customs

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:

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.