If there are no intra-Community transactions to be reported in a given period, a nil ESPL is NOT due.
Regarding corrections, it is mandatory to submit a corrective ECSL in one or more of the following scenarios: an error in the amount reported exceeds £100; an incorrect VAT number is reported; or an incorrect type of transactions is reported (eg goods instead of services).
You can correct an ECSL return online up to 21 days after you have submitted the original ECSL return. After the 21 day deadline, you will not be able to correct your ECSL return unless the UK tax authorities send you a corrective ECSL form (VAT 104 Report) , which you must send back to HMRC including the correct data.
Paper ECSL returns are corrected with form VAT101B.